https://www.taxtmi.com/highlights?id=37205 For the purpose of transfer pricing adjustment, the transaction of the assessee with Associated Enterprise outside the country alone has to be taken into consideration. The domestic transaction unless it is a Specified Domestic Transaction, cannot be a basis for making any adjustment. - AT en-us Mon, 18 Dec 2017 09:11:10 +0530 Mon, 18 Dec 2017 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37205 For the purpose of transfer pricing adjustment, the transaction of the assessee with Associated Enterprise outside the country alone has to be taken into consideration. The domestic transaction unless it is a Specified Domestic Transaction, cannot be a basis for making any adjustment. - AT Highlights Income Tax Mon, 18 Dec 2017 09:11:10 +0530 https://www.taxtmi.com/highlights?id=37205