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    <title>2026 (8) TMI 889 - BOMBAY HIGH COURT</title>
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    <description>Transactional net margin method aggregation is examined in relation to closely linked domestic and international transactions for arm&#039;s length price determination. The issues include whether entity-level aggregation is permissible where domestic manufacturing results downstream from imports from associated enterprises, and whether the Tribunal&#039;s order is affected by perversity. The High Court admitted the appeal on the specified substantial questions of law and listed it for hearing.</description>
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