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    <title>India Branch&#039;s 20% Gross Profit Rate Unjustified; TPO Accepts Head Office&#039;s 8.81% Rate as Reasonable.</title>
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    <description>Attribution of profits out of the sales made by the head office - the TPO has accepted the gross profit rate declared at 8.81%. In such a situation, acceptance of gross profit attribution of India Branch @ 20% does not inbspire confidence. - AT</description>
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