Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Export of Porcelain Mugs - Inflated value of goods - The fact that earlier, based upon the market enquiry, the declared value was accepted is of no consequence - appellants cannot be allowed to take benefit of their wrong deeds. - AT
Export of Porcelain Mugs - Inflated value of goods - The fact that earlier, based upon the market enquiry, the declared value was accepted is of no consequence - appellants cannot be allowed to take benefit of their wrong deeds. - AT
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