Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Valuation - rejection on the ground that the Chartered Engineer's certificate issued in the country of export was not acceptable owing to discrepancy with the year of manufacture on the plate affixed to the engine - ground of rejection not valid - demand set aside - AT
Valuation - rejection on the ground that the Chartered Engineer's certificate issued in the country of export was not acceptable owing to discrepancy with the year of manufacture on the plate affixed to the engine - ground of rejection not valid - demand set aside - AT
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