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...
Manufacture - Marketability - captive consumption - The appellant was manufacturing exempted drug intermediates from unstable Glyoxal 20% which was not marketable and on which no duty was thus payable. - AT
Manufacture - Marketability - captive consumption - The appellant was manufacturing exempted drug intermediates from unstable Glyoxal 20% which was not marketable and on which no duty was thus payable. - AT
Note: It is a system-generated summary and is for quick reference only.