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...
Whether the re-assessment was permissible under the head of “Rectification of the order in purported exercise of the power u/s 69 of Karnataka Value Added Tax Act, 2003 on the basis of a clarification issued by the Commissioner which itself is after the order of re-assessment dated 28.6.2010? - Held no - HC
Whether the re-assessment was permissible under the head of “Rectification of the order in purported exercise of the power u/s 69 of Karnataka Value Added Tax Act, 2003 on the basis of a clarification issued by the Commissioner which itself is after the order of re-assessment dated 28.6.2010? - Held no - HC
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