TMI BlogTransfer pricing adjustments - TPO directed to take into account 30% additional cost base to account...Transfer pricing adjustments - TPO directed to take into account 30% additional cost base to account "free of cost" material and revised the OP/TC margin of 13.65% for determining the arm's length margin as claimed by the Assessee. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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