Transfer Pricing Adjustments Unnecessary When Transactions Follow Arm's Length Principle; Avoid Indiscriminate Changes to Fundamental Facts.

Transfer pricing adjustment - The provisions were not incorporated to make adjustment at any cost and ignoring the basic facts - No adjustment to be made if transaction are at Arm’s length price - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X