Fuel Stock Sale: TIPS Database Deemed Reliable for Transfer Pricing; No Evidence Against TPO's Methodology Found.

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....TPA - sale of fuel stock and purchase of fuel stock - MAM selection - It is not the case that TIPS database is not reliable. No evidence was produced before us that there is any infirmity in the database used by the TPO. Many coordinate bench decisions have held that TIPS database is the appropriate database in determining comparable uncontrolled prices of products. - AT....