Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle that services provided by an employer to an employee, in the course of employment, are outside the scope of GST, but this does not apply to facilities like canteens where the employer recovers a cost from employees. - AAR
Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle that services provided by an employer to an employee, in the course of employment, are outside the scope of GST, but this does not apply to facilities like canteens where the employer recovers a cost from employees. - AAR
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