Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The fact that the TPO himself has admitted that assessee is a market leader and it will be extremely difficult to identify the comparables - adjustment made by the AO is not justified - AT
The fact that the TPO himself has admitted that assessee is a market leader and it will be extremely difficult to identify the comparables - adjustment made by the AO is not justified - AT
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