Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Duty Drawback - Export of goods - The onus to prove over-valuation falls upon the Revenue - In the absence of positive evidence, the value of export cannot be rejected on the basis of market inquiry or on the flimsy ground. - AT
Duty Drawback - Export of goods - The onus to prove over-valuation falls upon the Revenue - In the absence of positive evidence, the value of export cannot be rejected on the basis of market inquiry or on the flimsy ground. - AT
Note: It is a system-generated summary and is for quick reference only.