Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Quantum of penalty - Company had not approached the BIFR for honest purpose, but sought to pursue the proceedings under SICA 1985 as a cover to stall the legitimate recovery of the due amount in Central Excise duty - penalty levied - AT
Quantum of penalty - Company had not approached the BIFR for honest purpose, but sought to pursue the proceedings under SICA 1985 as a cover to stall the legitimate recovery of the due amount in Central Excise duty - penalty levied - AT
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