CBDT unveils draft rules to apply multiple year's data and 'range concept' for determination of ALP

IT/ILT : Section 92C of the Income-Tax Act, 1961 - Transfer Pricing - Computation of Arm’S Length Price – Draft Scheme of Proposed Rules for Computation of Arm's Length Price (ALP) of An International Transaction or Specified Domestic Transaction Undertaken on or after 1-4-2014