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transfer pricing
can anyone explain primary adjustment of transfer pricing
Replies (5)
It is actually the difference between the transfer prices on the arms length and the one at which the transaction took place.
Agreed with Pranjali
thanku pranjali
Under this proposal, if a primary adjustment arises out of: a suo moto adjustment made by the Indian entity to the transfer price in the return of income; an adjustment proposed during the transfer pricing audit (and agreed by the taxpayer)
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