Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Area based exemption under Notification NO.50/03-CE dt.10.6.03 at new premises after shifting of factory - no production was undertaken by the appellant at new address on or before 31.3.10 - there is no justification to treat the appellant unit as having commenced commercial production after 31/3/10 and denying the exemption on this basis. - AT
Area based exemption under Notification NO.50/03-CE dt.10.6.03 at new premises after shifting of factory - no production was undertaken by the appellant at new address on or before 31.3.10 - there is no justification to treat the appellant unit as having commenced commercial production after 31/3/10 and denying the exemption on this basis. - AT
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