TPA - Adjustment of customs duty - Since, the assessee himself ...
Customs Duty Adjustment Unnecessary: Assessee Proves Comparables and Profit Margin Exceed Arm's Length Requirement.
March 24, 2017
Case Laws Income Tax AT
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
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