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...
Arrest under the Central Goods and Services Tax Act requires an order authorising arrest under section 69. Where no such order has been passed, an anticipatory bail application cannot be entertained at that stage. The application was disposed of, while granting limited protection from arrest for one week after the applicant is informed that an order under section 69 has been issued.
Arrest under the Central Goods and Services Tax Act requires an order authorising arrest under section 69. Where no such order has been passed, an anticipatory bail application cannot be entertained at that stage. The application was disposed of, while granting limited protection from arrest for one week after the applicant is informed that an order under section 69 has been issued.
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