• Any income arising from international transaction shall be computed on the basis of arm’s length price.
- Exports to its non-resident AE L Ltd.
- Service provided to AE L Ltd.
• Any expense/ allowance for any interest, for computing income for international transaction shall also be computed on the basis of arm’s length price of such expense/interest.
- Service received from AE N Ltd.
- Import from its non-resident AE N Ltd.
• The cost or expenses allocated or apportioned between Associated enterprises under a mutual agreement or arrangement shall be at arm’s length price.
• Any contribution to any cost, expenses, for obtaining any benefit/service/facility to AE shall also be computed on the basis of the ALP of such benefit/service/facility