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...
Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation documents relied upon in show cause notice, defeating appellant's right to fair hearing. Matter remanded to Commissioner to pass fresh order after supplying relied upon documents, complying with natural justice principles. Appeal allowed via remand by Appellate Tribunal.
Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation documents relied upon in show cause notice, defeating appellant's right to fair hearing. Matter remanded to Commissioner to pass fresh order after supplying relied upon documents, complying with natural justice principles. Appeal allowed via remand by Appellate Tribunal.
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