TMI BlogTP Adjustment - As per the provisions of aforesaid Rule, the ‘other method’ shall be the method which...TP Adjustment - As per the provisions of aforesaid Rule, the ‘other method’ shall be the method which takes into account the price which has been or would have been charged or paid for the same or similar uncontrolled transaction between non-associated enterprises. However, in the present case, the lower authorities without searching for similar uncontrolled transaction between non-associated enterprises, straightaway treated the value of the international transaction to be at NIL. - TPO as well..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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