Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Re-assessment of returns - Import from outside the country - The State Government has no legal competence to levy tax on goods which are imported from outside the State as well as outside the country - Re-assessment not required - HC
Re-assessment of returns - Import from outside the country - The State Government has no legal competence to levy tax on goods which are imported from outside the State as well as outside the country - Re-assessment not required - HC
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