In making such calculation, any distortion which is demonstrated to result in a profit which is not a reasonable one at the time of the sale shall be eliminated.
Agus ríomh den sórt sin á dhéanamh, cuirfear deireadh le haon saobhadh a dtaispeántar go mbeidh brabús tráth an díolacháin nach brabús réasúnta é mar thoradh air.