Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Valuation of imported goods - copper scrap & heavy melting scrap - There is no evidence on record that the transaction value paid by the appellant to the foreign exporter is incorrect and some more consideration stands paid to them - There are no reasons to uphold the enhancement.
Valuation of imported goods - copper scrap & heavy melting scrap - There is no evidence on record that the transaction value paid by the appellant to the foreign exporter is incorrect and some more consideration stands paid to them - There are no reasons to uphold the enhancement.
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