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...
Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture of their baked products - exemption cannot be denied - AT
Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture of their baked products - exemption cannot be denied - AT
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