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...
Waiver of pre deposit - manufacture of Lubricating Oils of different grades - Valuation of goods - As such, the assessee ought to have taken the cost of production prevailing during the relevant period of removal of the said goods to their sister units. - AT
Waiver of pre deposit - manufacture of Lubricating Oils of different grades - Valuation of goods - As such, the assessee ought to have taken the cost of production prevailing during the relevant period of removal of the said goods to their sister units. - AT
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