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...
Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a notification which is beneficial to him - Thus, the denial of credit is without any basis and unjustified.
Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a notification which is beneficial to him - Thus, the denial of credit is without any basis and unjustified.
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