TMI BlogTPA - Adjustment of customs duty - Since, the assessee himself claimed that selected comparables and...TPA - Adjustment of customs duty - Since, the assessee himself claimed that selected comparables and worked out the gross profit margin was more than at arm’s length, we do not find any reason to make adjustment towards the customs duty. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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