Computation of income from international transaction having regard to arm's length price

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..... regard to the arm's length price. (2) The allocation or apportionment of, or any contribution to, any cost or expense incurred in connection with a benefit, service or facility provided to any associated enterprise shall be determined having regard to the arm's length price of such benefit, service or facility, as the case may be, if - (a) two or more associated enterprises have entered into a mu .....

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