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2011 (5) TMI 669 - AT - Income TaxTransfer pricing - Once the transactions involved are international transactions within the meaning of section 92B(1) of the Act, the Transfer Pricing Provisions have rightly been involved - In view of the clear provisions of sections 92B(1) and section 92(1), there is no requirement to prove any motive to shift profits outside India or to evade taxes in India in the related party transactions
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