Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty - non-payment of Service tax on TDS amount deducted - case of appellant is that they had mistakenly believed that since the amount was already deposited with the Government, service tax was not payable on the same amount of TDS - No penalty.
Penalty - non-payment of Service tax on TDS amount deducted - case of appellant is that they had mistakenly believed that since the amount was already deposited with the Government, service tax was not payable on the same amount of TDS - No penalty.
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