Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Refund of unutilized cenvat credit - export of goods - appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not required. - appellant are entitled for refund claim - AT
Refund of unutilized cenvat credit - export of goods - appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not required. - appellant are entitled for refund claim - AT
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