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...
Recovery of refund claim of SAD - Only condition of the notification in question is payment of appropriate VAT or sales tax. They are not having jurisdiction to go into the question of correctness of sales tax paid by the assessee. - AT
Recovery of refund claim of SAD - Only condition of the notification in question is payment of appropriate VAT or sales tax. They are not having jurisdiction to go into the question of correctness of sales tax paid by the assessee. - AT
Note: It is a system-generated summary and is for quick reference only.
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