TMI BlogUpward adjustment on arm’s length price - selection of MAM - No infirmity in choosing the Cost Plus...Upward adjustment on arm’s length price - selection of MAM - No infirmity in choosing the Cost Plus Method (CPM) by the assessee to determine the arm’s length price (ALP) of sale of services and purchase of services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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