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TPO adds 30% cost base for 'free of cost' materials, revises OP/TC margin to 13.65% for arm's length pricing.
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....Transfer pricing adjustments - TPO directed to take into account 30% additional cost base to account "free of cost" material and revised the OP/TC margin of 13.65% for determining the arm's length margin as claimed by the Assessee. - HC....
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