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...
Penalty for Removal of goods from bonded premises without following proper procedure - Department has produced any evidence to prove that the goods have been clandestinely removed by the appellants from the bonded warehouse - the goods had been warehoused and undisputedly used for the manufacture of export goods, panalty is also not sustainable
Penalty for Removal of goods from bonded premises without following proper procedure - Department has produced any evidence to prove that the goods have been clandestinely removed by the appellants from the bonded warehouse - the goods had been warehoused and undisputedly used for the manufacture of export goods, panalty is also not sustainable
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