Customs Data and Related Party Transactions: Challenges in Determining Uncontrolled Transaction Prices Without Full Contract Details.

TP adjustment - The issue of related party transactions in customs data would equally apply to any other public data as well. In the absence of complete details of the differences arising out of contract terms and product quality, the customs data being Govt, notified would provide a reasonable basis for arriving at the uncontrolled transaction price. - AT .....

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