Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Transfer pricing adjustment - calculation of the assessee’s PLI - the calculation of PLI of the assessee done by the TPO under TNMM is correct, which does not warrant any interference. - AT
Transfer pricing adjustment - calculation of the assessee’s PLI - the calculation of PLI of the assessee done by the TPO under TNMM is correct, which does not warrant any interference. - AT
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