TMI BlogTransfer pricing adjustment – - both the Assessee as well as TPO failed to discharge their respective...Transfer pricing adjustment – - both the Assessee as well as TPO failed to discharge their respective onus and duties to determine the ALP in respect of lease rentals paid beyond the period of project - matter remanded back - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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