TMI BlogTransfer pricing adjustment - determination of ALP - merely because the assessee-company incurred more...Transfer pricing adjustment - determination of ALP - merely because the assessee-company incurred more expenditure on AMP compared to the expenditure incurred by comparable companies, it cannot be inferred that there existed international transaction between assessee-company and its foreign AE - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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