TMI BlogTP Adjustment - IEX rates for the purpose of benchmarking the transaction of sale of power - if the...TP Adjustment - IEX rates for the purpose of benchmarking the transaction of sale of power - if the prices are so divergent and the difference between the two external cup becomes irreconcilable, the external cup price which is more reliable should be used. Therefore, in our view, IEX rates for these reasons cannot be said to be an external cup available for invoking the provisions of first proviso to Section 92C (2) of the act. - No infirmity in the benchmarking analysis of the assessee wherein..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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