Transfer Pricing Rules Apply Even with Section 10A Tax Exemption: Chapter X Provisions Confirmed u/ss 92, 92C, 92CA.

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....Transfer pricing (TP) adjustments - notional/book adjustment - correct interpretation or construction of section 092 / 92C/ 92CA - whether the provisions of chapter X shall be invoked in a situation where the assessee is enjoying tax exemption under section 10A of the Act and/or where there is no motive to avoid tax? - Held Yes....