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...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Duty liability - sugar cleared for export but was not exported - a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked by the lower authorities. - AT
Duty liability - sugar cleared for export but was not exported - a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked by the lower authorities. - AT
Note: It is a system-generated summary and is for quick reference only.