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...
Imposition of penalty - Declaration of lesser price for the goods which were cleared for home consumption - Diffrential amount claimed was paid by the appellant - Levy of penalty confirmed - SC
Imposition of penalty - Declaration of lesser price for the goods which were cleared for home consumption - Diffrential amount claimed was paid by the appellant - Levy of penalty confirmed - SC
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