Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Valuation - import of old and used ships/vessels for breaking purpose - In the absence of any allegation or evidence of extra consideration having been made by the importer over and above the said price, transaction value as declared by the importer has to be accepted. - AT
Valuation - import of old and used ships/vessels for breaking purpose - In the absence of any allegation or evidence of extra consideration having been made by the importer over and above the said price, transaction value as declared by the importer has to be accepted. - AT
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