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Transfer pricing adjustment - determining ALP - Assessing Officer was thus in error not only in resorting to an unscientific and unrecognized method ascertaining the armís length price of the services rendered by the assessee but also in rejecting bonafide quotations as a valid input for ascertaining the armís length price by the assessee. - Tri

Income Tax - Transfer pricing adjustment - determining ALP - Assessing Officer was thus in error not only in resorting t .....

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