TP Adjustment - Determination of arm’s-length price - Law does not permit the TPO or DRP to determine...

TP Adjustment - Determination of arm’s-length price - Law does not permit the TPO or DRP to determine the arm’s length price on estimation or adhoc basis. - Accordingly assessee’s grievance of ad hoc determination of arm’s-length price for royalty paid by the TPO and the DRP succeeds. - AT .....

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