Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Nature of assessment – penalty - confiscation – When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been confiscated because the assessment was provisional - This argument was legally not tenable - AT
Nature of assessment – penalty - confiscation – When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been confiscated because the assessment was provisional - This argument was legally not tenable - AT
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