2 results for “transfer pricing”+ Section 63clear
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Bench: Shri A.T. Varkey & Shri Manish Borad
price." Respectfully following the decision of Hon'bie Tribunal as noted above, it is held that CG given by assessee has a cost and TP adjustment on the issue is required. 5.3.2 Next issue to be decided is the quantum of adjustment to be made in case of assessee. According to appellant, comparables selected by it were from areas