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    <title>Operating Profit to Total Cost Adopted for Arm&#039;s Length Price; RoCE Method Deemed Inappropriate for Margin Determination.</title>
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    <description>Adoption of Profit Level Indicator (PLI) of OP/TC to determine ALP - , in the absence of identification or segregation of capital employed with regard to AE&#039;s transaction and those with others, the RoCE method would not indicate the appropriate margin for determining the ALP. - HC</description>
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      <description>Adoption of Profit Level Indicator (PLI) of OP/TC to determine ALP - , in the absence of identification or segregation of capital employed with regard to AE&#039;s transaction and those with others, the RoCE method would not indicate the appropriate margin for determining the ALP. - HC</description>
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