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Re-computation of the arm s length price - whatever margin has been determined for the 96 of the transactions same margin should be determined for the remaining 4 transactions as well. It is worth noting that even before us no distinction in facts or nature of transactions has been brought out on record - Tri

Income Tax - Re-computation of the armís length price - whatever margin has been determined for the 96% of the transactions, same margin should be determined for the remaining 4% transactions as well. .....

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