Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and recovered the same. Therefore, the doctrine of undue enrichment would not be attracted - AT
Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and recovered the same. Therefore, the doctrine of undue enrichment would not be attracted - AT
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