Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
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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