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...
Revocation of Customs Broker license - mis-declaration was not known to the appellants CB, and when they had specifically sought for examination of the goods under First Check basis - there exists no such evidence and on the contrary the declaration made in the bill of entry corresponds to the value declared in the commercial invoice. - AT
Revocation of Customs Broker license - mis-declaration was not known to the appellants CB, and when they had specifically sought for examination of the goods under First Check basis - there exists no such evidence and on the contrary the declaration made in the bill of entry corresponds to the value declared in the commercial invoice. - AT
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