Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Valuation of taxable service - services relating to maintaining and operating the equipments - the electricity supplied free of cost by the customers to the assessee does not in any way amount to additional consideration received by the assessee in kind - HC
Valuation of taxable service - services relating to maintaining and operating the equipments - the electricity supplied free of cost by the customers to the assessee does not in any way amount to additional consideration received by the assessee in kind - HC
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