TPA - As per TNMM study filed by the appellant, the margin on total cost earned by AE is 4.52% which is...

TPA - As per TNMM study filed by the appellant, the margin on total cost earned by AE is 4.52% which is less when compared with 5.18% in case of other eleven comparable companies. This is within arm's length. Therefore, otherwise also no transfer pricing adjustment is called for by the safe harbor clause. - AT .....

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