TMI BlogTransfer pricing adjustment - most appropriate method - CUP method was not correct method - AO directed...Transfer pricing adjustment - most appropriate method - CUP method was not correct method - AO directed to apply TNMM method to benchmark the international transactions of assessee and compare the margins shown by assessee with the mean margins of comparables which are functionally comparable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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