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...
Where the appellant could not give any satisfactory evidence to show that the product in respect of which duty was paid was used as an intermediary product for the manufacture of the final product, credit cannot be allowed - SC
Where the appellant could not give any satisfactory evidence to show that the product in respect of which duty was paid was used as an intermediary product for the manufacture of the final product, credit cannot be allowed - SC
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