TP Adjustment - exclusion of comparables - submission that "an identical transaction being conducted in...

TP Adjustment - exclusion of comparables - submission that "an identical transaction being conducted in an uncontrolled manner” overlooks the effect of the Tata brand on the performance of the impugned comparables - The mere fact that the transactions were identical was not either a sole or a reliable yardstick to determine the apposite choice of comparables - excluded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X