Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Prescribed ST-3 returns were filed - correct calculations of service tax were not shown and differential tax payable was apparent - However Extended period of limitation cannot be invoked since appellant cannot be held to have suppressed any information with intention to evade service tax - AT
Prescribed ST-3 returns were filed - correct calculations of service tax were not shown and differential tax payable was apparent - However Extended period of limitation cannot be invoked since appellant cannot be held to have suppressed any information with intention to evade service tax - AT
Note: It is a system-generated summary and is for quick reference only.