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...
Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer could not have proceeded to any notice in respect of the payment so made demanding the duty so paid. - No penalty - AT
Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer could not have proceeded to any notice in respect of the payment so made demanding the duty so paid. - No penalty - AT
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