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...
SSI exemption - use of Brand Name of another person - assessee had applied for the registration of the brand name RADOJI and not RADO - the respondents have been clearing the goods under the brand name RADOJI and not RADO as alleged in the SCN - SSI exemption cannot be denied - AT
SSI exemption - use of Brand Name of another person - assessee had applied for the registration of the brand name RADOJI and not RADO - the respondents have been clearing the goods under the brand name RADOJI and not RADO as alleged in the SCN - SSI exemption cannot be denied - AT
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