Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Classification of goods - appellants procured “Commingled Crude oil” and Dehydration process was undertaken - merely alleging that the burden was on the appellants is not acceptable - the onus of proving the classification is on the Department which has not clearly discharged the burden of doing so.
Classification of goods - appellants procured “Commingled Crude oil” and Dehydration process was undertaken - merely alleging that the burden was on the appellants is not acceptable - the onus of proving the classification is on the Department which has not clearly discharged the burden of doing so.
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