Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - passenger produced local purchase invoices which were not in his name thus he failed to prove the identity of the impugned goods - The passenger has rightly been denied the free baggage allowance by both the lower authorities - CGOVT
Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - passenger produced local purchase invoices which were not in his name thus he failed to prove the identity of the impugned goods - The passenger has rightly been denied the free baggage allowance by both the lower authorities - CGOVT
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