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...
Validity of ex parte order of cancellation of GST registration of the petitioner - Petitioner could not furnish his reply as no date or time was indicated therein. As such, the cancellation of registration resulting from such an incomplete show-cause notice also cannot be sustained being violative of principles of natural justice. - HC
Validity of ex parte order of cancellation of GST registration of the petitioner - Petitioner could not furnish his reply as no date or time was indicated therein. As such, the cancellation of registration resulting from such an incomplete show-cause notice also cannot be sustained being violative of principles of natural justice. - HC
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