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...
Levy of interest on removal of goods as such - assessee has paid the duty at the end of the month i.e. much prior to the 5th day of the following month or in case where the removal had taken place in March before 31st March of the relevant year - No interest - AT
Levy of interest on removal of goods as such - assessee has paid the duty at the end of the month i.e. much prior to the 5th day of the following month or in case where the removal had taken place in March before 31st March of the relevant year - No interest - AT
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