TMI BlogTransfer pricing adjustment - It is not known how the Transfer Pricing Officer came to know that the...Transfer pricing adjustment - It is not known how the Transfer Pricing Officer came to know that the volume and quality of services received by the assessee was disproportionate to its payment - Without identifying the comparable cases, estimation of the disallowance without any base is not called for. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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