Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Clandestine removal - fraudulent transportation of goods and colourable devices used to give impression of transportation of goods from outside the State of U.P. to outside the State of U.P. shall fall u/s 52 - section 52 cannot be interpreted and understood in a manner so as to encourage tax evaders and to discourage those who abide by law - HC
Clandestine removal - fraudulent transportation of goods and colourable devices used to give impression of transportation of goods from outside the State of U.P. to outside the State of U.P. shall fall u/s 52 - section 52 cannot be interpreted and understood in a manner so as to encourage tax evaders and to discourage those who abide by law - HC
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