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...
Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles cannot be equated to collection of service tax in excess of the amount paid or determined. - AT
Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles cannot be equated to collection of service tax in excess of the amount paid or determined. - AT
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