Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund SAD - appellant had not discharged VAT liability timely but paid the same within one year as delayed - refund could at best be considered as a premature claim but not liable to be rejected - AT
Refund SAD - appellant had not discharged VAT liability timely but paid the same within one year as delayed - refund could at best be considered as a premature claim but not liable to be rejected - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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