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Transfer pricing adjustments not needed if AE segment margins within +/- 5% of comparable mean margins, says TPO.

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....Transfer pricing adjustment - in case the segmental profitability of AE segment is applied, then the margins shown by the assessee are within +/- 5% range of mean margins of comparables as worked out by the TPO and no adjustment needs to be made on account of international transactions undertaken by the assessee - AT....

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Transfer pricing adjustments not needed if AE segment margins within +/- 5% of comparable mean margins, says TPO.