Assessee's Gross Margins Exceed Comparables; No ALP Adjustment Needed for Finished Goods Imports per TPO Selection.

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....TP Adjustment - Arm's Length Price (ALP) adjustment - The gross margins of assessee are much more than the gross margins of comparable companies chosen by the ld. TPO. Hence no adjustment to ALP is to be made in respect of import of finished goods even if the comparable companies chosen by the ld. TPO are upheld. - AT....