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TPA - If all the public sector undertakings are to be treated as associated enterprises the inter se transactions between all the public sector undertakings will be subject to arm s length price determination- something which is seemingly quite incongruous and contrary to the scheme of the transfer pricing legislation. - Tri

Income Tax - TPA - If all the public sector undertakings are to be treated as ‘associated enterprises’, the inter se transactions between all the public sector undertakings will be subject to arm’s le .....

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