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    <title>Assessee&#039;s Straw Sales Not Separately Benchmarked; TNMM Used for Transfer Pricing Comparables in Adjustment.</title>
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    <description>TP Adjustment - the assessee was also supplying packaging material and also straws were sold to the customers as business strategy which were imported from AE - the business strategy applied by assessee and the transaction of sale of straws cannot be benchmarked separately - applied TNMM method for comparables selection</description>
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      <description>TP Adjustment - the assessee was also supplying packaging material and also straws were sold to the customers as business strategy which were imported from AE - the business strategy applied by assessee and the transaction of sale of straws cannot be benchmarked separately - applied TNMM method for comparables selection</description>
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