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2015 (6) TMI 32 - ITAT DELHITransfer pricing adjustment - Held that:- In the present case since the assessee is already earning a markup of 15% which is more than the 5% markup in the case of Li & Fund India (2014 (1) TMI 501 - DELHI HIGH COURT), therefore, markup of 15% on operational costs in assessee’s case is more conservative. As such no TP adjustment is required in assessee’s case. - Decided in favour of assesse.
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