In the result, the appeals of the assessees in ITA Nos
Bench: S/Shri Chandra Poojari, Am&George George K., Jm
3) Timing of contracts & price variation even among superior grades. (4) Exchange rate variation. Accordingly, at least 10% allowance to account for such factors as composition of grades in the sales mix, quality of kernels, etc. and 5% allowance to cover Profit and indirect overheads of sister concern(s), if considered, then no addition is warranted.For this, reliance is placed