Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Taxability of Trust as a dealer under Kerala General Sales Tax Act, 1963 - the assessee-Port Trust would fall within the meaning of "dealer" under Section 2(viii) of the Act and is consequently assessable to tax under the Act - SC
Taxability of Trust as a dealer under Kerala General Sales Tax Act, 1963 - the assessee-Port Trust would fall within the meaning of "dealer" under Section 2(viii) of the Act and is consequently assessable to tax under the Act - SC
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