Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Valuation - includibility - notional interest - whether the notional interest on the advance deposit collected by the appellant against the supply of goods is includible in the assessable value of the final product or otherwise? - Held no - AT
Valuation - includibility - notional interest - whether the notional interest on the advance deposit collected by the appellant against the supply of goods is includible in the assessable value of the final product or otherwise? - Held no - AT
Note: It is a system-generated summary and is for quick reference only.