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...
Jurisdiction - inherent power to grant conditional redemption - in the absence of a specific provision the adjudicating authority has no power to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine - no substantial question of law warranting interference
Jurisdiction - inherent power to grant conditional redemption - in the absence of a specific provision the adjudicating authority has no power to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine - no substantial question of law warranting interference
Note: It is a system-generated summary and is for quick reference only.