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Cost Plus method rightly applied for determining ALP in respect of procurement support services rendered to AE

September 25, 2019[2019] 109 100 (Delhi)

TRANSFER PRICING : Where in case of assessee engaged in rendering procurement support services to AE, Tribunal opined that 'Cost plus method' should have been applied for determining ALP, in view of fact that aforesaid order was passed by Tribunal following order passed in assessee's own case in earlier assessment years, no substantial question of law arose from Tribunal's order

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