Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Denial of refund claim - Merely, because an officer from the Department of Fertilizers has certified, catalyst cannot be considered as machinery, instrument or appliances or a part thereof - refund not allowed - AT
Denial of refund claim - Merely, because an officer from the Department of Fertilizers has certified, catalyst cannot be considered as machinery, instrument or appliances or a part thereof - refund not allowed - AT
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