Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
The rate of service tax applicable on the date of which the services were rendered would be the one that would be relevant and not the rate of tax on the date on which payments were received - AT
The rate of service tax applicable on the date of which the services were rendered would be the one that would be relevant and not the rate of tax on the date on which payments were received - AT
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