Circular No. 2 is withdrawn to curb an impression that PSM is most appropriate method in case of int

IT/ILT : Section 92C of the Income-Tax Act, 1961 - Read With Rule 10B of the Income-Tax Rules, 1962 - Transfer Pricing - Compution of Arm's Length Price - Application of Profit Split Method - Withdrawal of Circular No. 2/2013, Dated 26-3-2013