https://www.taxtmi.com/highlights?id=18162 TPA - there is no provision in the Statute to show that in case of an assessee whose income is exempt u/s 10A and international transaction made with an AE should not be benchmarked with ALP determined on the basis of the provisions of Transfer Pricing. - AT en-us Mon, 14 Apr 2014 05:33:09 +0530 Mon, 14 Apr 2014 05:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18162 TPA - there is no provision in the Statute to show that in case of an assessee whose income is exempt u/s 10A and international transaction made with an AE should not be benchmarked with ALP determined on the basis of the provisions of Transfer Pricing. - AT Highlights Income Tax Mon, 14 Apr 2014 05:33:09 +0530 https://www.taxtmi.com/highlights?id=18162