Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Duty drawback - identification between import goods and export goods - there cannot be any dispute since re-packing cannot, by any stretch of imagination, be called an “operation” or “process” on the goods - HC
Duty drawback - identification between import goods and export goods - there cannot be any dispute since re-packing cannot, by any stretch of imagination, be called an “operation” or “process” on the goods - HC
Note: It is a system-generated summary and is for quick reference only.