Reimbursement of Expenses Between Associated Enterprises Qualifies as International Transaction u/ss 92F(v) & 92B for ALP Compliance.

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....Transfer pricing adjustments - ALP - A pure reimbursement of expenses by one AE to another AE is very much a 'transaction' as per section 92F(v) and consequently was equally an international transaction as per section 92B requiring consideration as per section 92 of the Act - AT....