Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Valuation of imported goods - assorted belt buckles - appellant’s contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap - Is enhancement of value justified? - Held No
Valuation of imported goods - assorted belt buckles - appellant’s contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap - Is enhancement of value justified? - Held No
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