TPA - ALP - CIT(A) held that volume of domestic sale of components/parts was quite insignificant to...

TPA - ALP - CIT(A) held that volume of domestic sale of components/parts was quite insignificant to constitute a valid comparable with the export transactions. For all the aforesaid reasons, CIT(A) has differed with the approach of the TPO in benchmarking - order of CIT sustained - AT .....

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