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...
SSI exemption - use of brand name while providing Mandap Keeper’s Services - N/N. 6/2005-ST - Lower Authorities have rightly held that the appellant was using the brand name of another person while providing services and as such was not entitled to SSI exemption benefit.
SSI exemption - use of brand name while providing Mandap Keeper’s Services - N/N. 6/2005-ST - Lower Authorities have rightly held that the appellant was using the brand name of another person while providing services and as such was not entitled to SSI exemption benefit.
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