Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Rejection of refund claim - Appellate remedy to file an appeal before tribunal - Jurisdiction of tribunal - The view taken by the Registry of the CESTAT is plainly erroneous; the CESTAT is directed to hear and decide the appeal - HC
Rejection of refund claim - Appellate remedy to file an appeal before tribunal - Jurisdiction of tribunal - The view taken by the Registry of the CESTAT is plainly erroneous; the CESTAT is directed to hear and decide the appeal - HC
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