Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Excessive claim of duty drawback - The allegation of the Revenue is that the goods overvalued - it cannot be alleged that the goods were undervalued in the absence of contemporaneous price for the purpose of like kind of goods - AT
Excessive claim of duty drawback - The allegation of the Revenue is that the goods overvalued - it cannot be alleged that the goods were undervalued in the absence of contemporaneous price for the purpose of like kind of goods - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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