TP Adjustment - receipt of management services from AEs - It is difficult to prove the services in terms...

TP Adjustment - receipt of management services from AEs - It is difficult to prove the services in terms of numbers but it can be seen only in ease of doing business in India and satisfaction of the farmers who are availing the services - TPO taken ALP is ‘NIL’ and analysed the management services on benefit test which is not a method in the TP study - TPO should bench mark this transaction separately - remanded .....

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