Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Input tax credit - Restriction u/s 16(2) where consideration is not paid within 6 months - consideration for inward supplies paid through book adjustment - The GST Act and rules does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment - credit duly allowable
Input tax credit - Restriction u/s 16(2) where consideration is not paid within 6 months - consideration for inward supplies paid through book adjustment - The GST Act and rules does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment - credit duly allowable
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