Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected (whether excise duty payable or not) is of no relevance for Section 11D - AT
Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected (whether excise duty payable or not) is of no relevance for Section 11D - AT
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