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...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Revocation of customs broker license - imposition of penalty - As the relied upon documents were not given to the appellant and also the cross examination of witnesses was denied we hold that the impugned order has been passed violating principles of natural justice - the matter is remanded to the adjudicating authority for afresh adjudication - AT
Revocation of customs broker license - imposition of penalty - As the relied upon documents were not given to the appellant and also the cross examination of witnesses was denied we hold that the impugned order has been passed violating principles of natural justice - the matter is remanded to the adjudicating authority for afresh adjudication - AT
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