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...
Telecom service - the rate of tax was enhanced with due announcements by the Government and the appellant as one of the regular and large tax payers under the category of telephone services, is expected to discharge correct tax liability after the enhancement - AT
Telecom service - the rate of tax was enhanced with due announcements by the Government and the appellant as one of the regular and large tax payers under the category of telephone services, is expected to discharge correct tax liability after the enhancement - AT
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