Comparability adjustments in transfer pricing

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Please illustrate some comparability adjustments done for determining arms length price in a transfer pricing. Also how the comparable companies are found
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I'm preparing for CA final and I'm studying transfer pricing chapter. I just wanted to know how it is practically done
Comparability adjustments are basically the adjustments made to the profits or assets or liabilities of the assessee company or the comparable companies (debatable issue) to enhance the comparability analysis. Let's say you have found a functionally comparable company


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