Section 92C of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price — Purpose of enacting the Transfer Pricing provisions was to put a stop to the avoidance of tax by shifting taxable income outside India. similarly, section 10A is purported to boost the business of those undertakings which are situated in free trade zones and engaged in export of article or things or computer software services etc. by exempting their income from levy of tax. Even if an assessee is eligible for tax exemption at the rate of 100 percent under section 10A and 10B ,the arm's length price on International transactions has to be determined under section 92C — Doshi Accounting Standards P. Ltd. vs. Deputy Commissioner of income tax [2019] 76 ITR (trib) 449 (Ahmedabad)