Entity's Profit Margin Aligned with Comparable Entities; No Transfer Pricing Adjustment Needed Thanks to Safe Limit Compliance.

Transfer pricing adjustment – Since the profit margin of the assessee after taking into consideration the DEPB benefit as part of its turnover comes to 12.30% as against the average net profit margin of 13.05% of the comparables which is within the safe limit of 5% - no TP adjustment - AT .....

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