Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Valuation - reimbursement of expenses - appellant cannot be treated as a pure agent as defined in the rules. Consequently, the appellant is required to discharge service tax on the full amount received - AT
Valuation - reimbursement of expenses - appellant cannot be treated as a pure agent as defined in the rules. Consequently, the appellant is required to discharge service tax on the full amount received - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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