TMI BlogAd hoc addition of 10% under transfer pricing adjustment - the adjustment of 10% so upheld by the DRP...Ad hoc addition of 10% under transfer pricing adjustment - the adjustment of 10% so upheld by the DRP was without following any of the prescribed methods U/s 92C(1) of the Act nor has any benchmarking been adopted in determination of the ALP - entire addition deleted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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