Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful mis-statement or mis-representation needs to be proved - as not proved, penalty not imposable - AT
Penalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful mis-statement or mis-representation needs to be proved - as not proved, penalty not imposable - AT
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