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...
Clandestine manufacture and removal of goods - The appellant failed to satisfy to the authority below that its entries in the excise records were correct - Genuinity of sale of iron ore at the railway sliding was failed to be proved - prima facie case is against the revenue - AT
Clandestine manufacture and removal of goods - The appellant failed to satisfy to the authority below that its entries in the excise records were correct - Genuinity of sale of iron ore at the railway sliding was failed to be proved - prima facie case is against the revenue - AT
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