Transfer pricing adjustment – Since the profit margin of the assessee after taking into consideration...

Transfer pricing adjustment – Since the profit margin of the assessee after taking into consideration the DEPB benefit as part of its turnover comes to 12.30% as against the average net profit margin of 13.05% of the comparables which is within the safe limit of 5% - no TP adjustment - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X