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OECD Guidelines Valid for Transfer Pricing Officer's Assessments, Supported by Case Laws and International Standards in Tax Context.

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....Transfer pricing adjustment - There is no reason why the OECD guidelines should not be taken as a valid input in the present case in judging the action of the TPO - AT....

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OECD Guidelines Valid for Transfer Pricing Officer's Assessments, Supported by Case Laws and International Standards in Tax Context.