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Transfer pricing adjustment - computation of the operating profit margin by increasing the cost of the sales leads to an arbitrary adjustment of the Assessee's income and that such alteration resides plainly outside the Rules and the provisions of the Act - HC

Income Tax - Transfer pricing adjustment - computation of the operating profit margin by increasing the cost of the sales leads to an arbitrary adjustment of the Assessee s income and that such alteration resides plainly outside the Rules and the provisions of the Act - HC - TMI Updates - Highlights .....

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