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...
Cenvat credit - service tax paid on Access Deficit Charges - input service - assessee in this case is the user of the service provided by BSNL and that service is used for providing output service to the customers of the assessee - credit allowed - HC
Cenvat credit - service tax paid on Access Deficit Charges - input service - assessee in this case is the user of the service provided by BSNL and that service is used for providing output service to the customers of the assessee - credit allowed - HC
Note: It is a system-generated summary and is for quick reference only.