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2023 (10) TMI 215

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..... the A.E. vs aggregation of its transactions with Non AE - HC confirmed [ 2019 (5) TMI 694 - BOMBAY HIGH COURT] Tribunal order upholding the order of CIT (A) benchmarking international transactions of sale of Valves to its Associated Enterprise (AE) by aggregating all its transactions with the A.E. and comparing it with aggregation of all comparable Non AE transactions and deleting the TPA on exp .....

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