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...
Recovery of Excise duty from the purchaser of goods in auction - Since the appellant have purchased the goods in auction, the department is free to settle their excise duty with Official Liquidator and not from the appellant.
Recovery of Excise duty from the purchaser of goods in auction - Since the appellant have purchased the goods in auction, the department is free to settle their excise duty with Official Liquidator and not from the appellant.
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