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...
Whether service tax have been rightly demanded from the appellant, who are manufacturer of Tractors on reverse charge basis, for alleged know-how received for manufacture of ‘3600 model tractors transmission’ - Held Yes
Whether service tax have been rightly demanded from the appellant, who are manufacturer of Tractors on reverse charge basis, for alleged know-how received for manufacture of ‘3600 model tractors transmission’ - Held Yes
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