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...
Since the provisions of Section 111 do not specifically deal with seizure of goods imported through post parcel, therefore, imposition of redemption fine and penalty are not in conformity with the statutory provisions - AT
Since the provisions of Section 111 do not specifically deal with seizure of goods imported through post parcel, therefore, imposition of redemption fine and penalty are not in conformity with the statutory provisions - AT
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