Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund claim - payment of tax under protest - rejection of refund on the ground of taxability of activity - By not issuing a show cause notice and a consequential order, the assessee was denied the opportunity to challenge the contention of Revenue on taxability - order rejecting the refund claim on ground of taxability is not sustainable - AT
Refund claim - payment of tax under protest - rejection of refund on the ground of taxability of activity - By not issuing a show cause notice and a consequential order, the assessee was denied the opportunity to challenge the contention of Revenue on taxability - order rejecting the refund claim on ground of taxability is not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.