https://www.taxtmi.com/highlights?id=58016 Enhancement u/s 92CA - “MAP” margin - the Revenue fails to dispute that even the Transfer Pricing Officer has not drawn any distinction qua the “ALP” in all the substantive grounds raised herein. We thus hold that the “MAP” margin of 15.49%, 15.34% and 15.76% deserves to be applied qua the remaining portion of non-USA based international transactions as well. - AT en-us Tue, 18 May 2021 13:08:27 +0530 Tue, 18 May 2021 13:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58016 Enhancement u/s 92CA - “MAP” margin - the Revenue fails to dispute that even the Transfer Pricing Officer has not drawn any distinction qua the “ALP” in all the substantive grounds raised herein. We thus hold that the “MAP” margin of 15.49%, 15.34% and 15.76% deserves to be applied qua the remaining portion of non-USA based international transactions as well. - AT Highlights Income Tax Tue, 18 May 2021 13:08:27 +0530 https://www.taxtmi.com/highlights?id=58016