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...
TDS u/s 194J - payment of transmission charges - There was neither transfer of any technology nor any service attributable to a technical service offered by the KPTCL and accepted by the assessee - Therefore, application of Section 194J to the facts of this case by the Revenue is misconceived - HC
TDS u/s 194J - payment of transmission charges - There was neither transfer of any technology nor any service attributable to a technical service offered by the KPTCL and accepted by the assessee - Therefore, application of Section 194J to the facts of this case by the Revenue is misconceived - HC
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