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...
Refusal to grant registration certificate - GVAT - on apprehension and that too on the basis of some other dealers indulging into the bogus billing activities, registration certificate cannot be denied to the respondent - dealer. - HC
Refusal to grant registration certificate - GVAT - on apprehension and that too on the basis of some other dealers indulging into the bogus billing activities, registration certificate cannot be denied to the respondent - dealer. - HC
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