Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Tribunal dismissed the appeal for non compliance - appellant's plea that as the unit has since closed down, the appellant has no funds, could have been relevant if the appellant had agreed to deposit some part of the duty claimed. - HC
Tribunal dismissed the appeal for non compliance - appellant's plea that as the unit has since closed down, the appellant has no funds, could have been relevant if the appellant had agreed to deposit some part of the duty claimed. - HC
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