Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Transaction value - practice adopted by the appellant for determining the assessable value of the goods cleared for captive consumption on the basis of the cost of production for the previous financial year was not correct.... - AT
Transaction value - practice adopted by the appellant for determining the assessable value of the goods cleared for captive consumption on the basis of the cost of production for the previous financial year was not correct.... - AT
Note: It is a system-generated summary and is for quick reference only.