TMI BlogTP Adjustment - ALP of the services provided by the AE (China) to the assessee - eligibility of benefit...TP Adjustment - ALP of the services provided by the AE (China) to the assessee - eligibility of benefit test - the adjustment made by the TPO on the basis that no services were received becomes erroneous. Hence, TPO is directed to delete the adjustment - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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