Transfer Pricing Adjustments: Up to 5% Benefit Allowed if Price Variation Doesn't Exceed 5% from Arm's Length Price.
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....Transfer pricing adjustment - benefit of up to 5% can be allowed only if the variation between the price charged/paid in respect of international transaction and ALP determined by taking the results of comparable cases does not exceed 5% - AT....




TaxTMI
TaxTMI