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...
Input tax credit - Denial of credit treating the same to be excess tax paid on purchase in comparison to the tax payable on such purchase - there is no room to enter into any exercise of interpretation to restrict the plain meaning of the word 'paid' - credit allowed.
Input tax credit - Denial of credit treating the same to be excess tax paid on purchase in comparison to the tax payable on such purchase - there is no room to enter into any exercise of interpretation to restrict the plain meaning of the word 'paid' - credit allowed.
Note: It is a system-generated summary and is for quick reference only.
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