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...
Classification of goods - Breaded Cheese - The cheese forms most important constituent (55% of total volume) of the product and the impugned goods cannot be formed without cheese -The batter and bread coating are not essential and can be easily substituted - fall under Heading 0406 includes ‘processed cheese’- taxable @ 12% GST.
Classification of goods - Breaded Cheese - The cheese forms most important constituent (55% of total volume) of the product and the impugned goods cannot be formed without cheese -The batter and bread coating are not essential and can be easily substituted - fall under Heading 0406 includes ‘processed cheese’- taxable @ 12% GST.
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