Court Upholds Transfer Pricing Adjustments; Rejects Assessee's Claim of Extraordinary Costs for New Vehicle Product Supply.

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....Transfer pricing adjustments - Merely because the assessee is supplying a product for a new vehicle, when assessee is in the same line of business for a long time, coupled with the fact that products have been imported from the sister concern for onward supply to the principle and later on of prices stabilized, does not make assessee to say that these cost are extra ordinary cost - additions confirmed - AT....