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CIT's Section 263 Revision Quashed: Transfer Price Matches Fair Market Value; AO Examines Section 80IA(8) Applicability.

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....Revision u/s 263 by CIT - when transfer price is consonance with the fair market price then conditions of this section gets satisfied. Hence applicability of section 80IA(8) has been examined by the AO - revision order quashed.....

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