High Court Remands Tribunal's Decision on 5% ALP Reduction for Reassessment u/s 92C(2) Proviso.

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....Reduction of 5% of ALP u/s 92CA(2) – the order of the Tribunal in relation to the claim of reduction of 5% of arm's length price of international transaction in view of proviso to section 92C(2) is set aside and the matter is remitted back to the Tribunal for fresh consideration - HC....