Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Gross overvaluation to fraudulently avail export benefits - Petitioner placed in the Denied Entity List (DEL) - The submission of the learned counsel for the respondents (Revenue) that the Impugned Order is interim in nature and therefore principles of Natural Justice can be dispensed with cannot also be accepted. - Impugned order set aside - HC
Gross overvaluation to fraudulently avail export benefits - Petitioner placed in the Denied Entity List (DEL) - The submission of the learned counsel for the respondents (Revenue) that the Impugned Order is interim in nature and therefore principles of Natural Justice can be dispensed with cannot also be accepted. - Impugned order set aside - HC
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