Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund claim - price variation clause - payment of excess duty - When the department has denied provisional assessment particularly, they cannot deny the refund saying that the appellant has not resorted to provisional assessment - appellant is eligible for refund - AT
Refund claim - price variation clause - payment of excess duty - When the department has denied provisional assessment particularly, they cannot deny the refund saying that the appellant has not resorted to provisional assessment - appellant is eligible for refund - AT
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