M/s. Manaksia Limited Versus Additional C. I. T., Range-4, Kolkata - Income Tax - ITAT KOLKATA - Tri - Selection of comparable for determining Arms Length Price in Tranfer Pricing Transaction - Whether MALCO is comparable to the assessee for the purpose of determining of arm s length adjustments, if any Held that - When comparing the aluminium coil MALCO itself recognizes that the Properzi wire rods has higher realization and MALCO is relatively small compared to other domestic majors. In the ................................... Income Tax - Case Laws
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