Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Levy of VAT - works contract or not - providing cleaning services - The use of pesticides and chemicals was wholly incidental. There was no intention of sale of goods from the assessee to the company - NO transfer of property in goods involved - No VAT liability - HC
Levy of VAT - works contract or not - providing cleaning services - The use of pesticides and chemicals was wholly incidental. There was no intention of sale of goods from the assessee to the company - NO transfer of property in goods involved - No VAT liability - HC
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