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...
Advance License Scheme - Bond was executed Jointly - The appellant did not import the subject goods and is only a merchant exporter, proceedings should have been initiated against the co-authorization holder/importers and not against the appellant
Advance License Scheme - Bond was executed Jointly - The appellant did not import the subject goods and is only a merchant exporter, proceedings should have been initiated against the co-authorization holder/importers and not against the appellant
Note: It is a system-generated summary and is for quick reference only.
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