Operating Profit to Total Cost Adopted for Arm's Length Price; RoCE Method Deemed Inappropriate for Margin Determination.

Adoption of Profit Level Indicator (PLI) of OP/TC to determine ALP - , in the absence of identification or segregation of capital employed with regard to AE's transaction and those with others, the RoCE method would not indicate the appropriate margin for determining the ALP. - HC .....

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