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...
Re-credit of the amount of input tax credit to the electronic credit ledger account after rejection of refund claim - petitioner had affected zero rated sales as per section 16 of the IGST Act without payment of tax and claimed full refund of the utilized ITC u/S 54 of the CGST which was rejected - directed to take decision in accordance with law within a period of 15 days
Re-credit of the amount of input tax credit to the electronic credit ledger account after rejection of refund claim - petitioner had affected zero rated sales as per section 16 of the IGST Act without payment of tax and claimed full refund of the utilized ITC u/S 54 of the CGST which was rejected - directed to take decision in accordance with law within a period of 15 days
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