https://www.taxtmi.com/highlights?id=71348 TP adjustment - The issue of related party transactions in customs data would equally apply to any other public data as well. In the absence of complete details of the differences arising out of contract terms and product quality, the customs data being Govt, notified would provide a reasonable basis for arriving at the uncontrolled transaction price. - AT en-us Mon, 07 Aug 2023 08:13:21 +0530 Mon, 07 Aug 2023 08:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71348 TP adjustment - The issue of related party transactions in customs data would equally apply to any other public data as well. In the absence of complete details of the differences arising out of contract terms and product quality, the customs data being Govt, notified would provide a reasonable basis for arriving at the uncontrolled transaction price. - AT Highlights Income Tax Mon, 07 Aug 2023 08:13:21 +0530 https://www.taxtmi.com/highlights?id=71348