Income Accrual in India: No Extra Profits for Assessee if Remuneration Meets Arm's Length Standard, Despite Permanent Establishment.

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....Accrual of income in India - TP Adjustment - when the amount remunerated by the assessee is found to be satisfying the ‘arms length’ principle, therefore, no further profits could be attributed to the assessee in India even if it was to be held that the latter had a PE in India....