Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have examined the nature of services actually provided to the client - demand set aside - AT
Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have examined the nature of services actually provided to the client - demand set aside - AT
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