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There is no dispute that the assessee has under priced its services to AE s and therefore made transfer pricing adjustment suo moto. This peculiar conduct of the assessee if allowed to claim deduction u/s 10B of the Act will go against the legislative intention. - Tri

Income Tax - There is no dispute that the assessee has under priced its services to AEs and therefore made transfer pricing adjustment suo moto. This peculiar conduct of the assessee, if allowed to c .....

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