Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Restriction on ITC credit - the firm’s registrations had been cancelled and default assessment of tax and interest under Section 32 of the Act were completed - Section 9(2) (g) was introduced only with effect from 1-4-2010 - HC
Restriction on ITC credit - the firm’s registrations had been cancelled and default assessment of tax and interest under Section 32 of the Act were completed - Section 9(2) (g) was introduced only with effect from 1-4-2010 - HC
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