Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Classification of services - if the Appellant Revenue has accepted the classification of entry under the head “Information Technology Software Service” for the period post 2008, then it cannot be contended by the Appellant Revenue that pre 2008 that very service falls under the entry “Online Information and Database Access or Retrieval Services”. - HC
Classification of services - if the Appellant Revenue has accepted the classification of entry under the head “Information Technology Software Service” for the period post 2008, then it cannot be contended by the Appellant Revenue that pre 2008 that very service falls under the entry “Online Information and Database Access or Retrieval Services”. - HC
Note: It is a system-generated summary and is for quick reference only.