assessee at 14.09%.
8. It is settled proposition that while testing the international transaction of
the assessee with the comparable uncontrol price, the margin ... transaction is undisputedly 15% as charged by the assessee as cost + 15%
marker from the AE. Accordingly, we direct the AO/TPO to compare
owned subsidiary of Biocon Ltd. and is engaged in discovering new bio
markers and is discovering new diseases subsets and novel data based on
pharma ... Clinigene International Ltd. is different from assessee's
business of testing and analytical services. He further highlighted that the
related party transaction
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