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    <title>What is to be done if there are certain factors affecting price though the transaction is not covered by section 15(4)?</title>
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    <description>The valuation framework allows specified adjustments to the transaction price to correct distortions and ensure a reliable taxable value; Section 15(2) provides the list of adjustments that may be applied to align the declared price with economic reality for determining tax payable when the special rule is not applicable.</description>
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      <description>The valuation framework allows specified adjustments to the transaction price to correct distortions and ensure a reliable taxable value; Section 15(2) provides the list of adjustments that may be applied to align the declared price with economic reality for determining tax payable when the special rule is not applicable.</description>
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