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    <title>Court Rules Transfer Pricing Adjustments Unjustified; Assessee Can&#039;t Question Discounts to Unrelated Parties.</title>
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    <description>Transfer Pricing adjustment - The assessee could not have approached the two unrelated parties and have asked them to explain why they were giving discount to the assessee. The upward adjustments made by the TPO are uncalled for - AT</description>
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