Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
TNMM segmental comparability requires a reliable allocation of common operating expenses when OP/OC is used as the profit-level indicator. Information obtained from a proposed comparable does not itself establish the reliability of its segmental data. Because material entity-level expenses were not allocated to Datamatics Financial Services Ltd.'s BPO segment and no verifiable allocation basis was shown, its margin overstated profitability and the segment was excluded as an uncontrolled benchmark. Conversely, separately reported medical transcription, billing, coding and related IT-enabled service segments of Accentia Technologies Ltd. remained comparable: its distinct software development activity was identified and excluded, and no functional dissimilarity in the retained segments was established. Revenue's appeal and the assessee's cross-objections were dismissed.
TNMM segmental comparability requires a reliable allocation of common operating expenses when OP/OC is used as the profit-level indicator. Information obtained from a proposed comparable does not itself establish the reliability of its segmental data. Because material entity-level expenses were not allocated to Datamatics Financial Services Ltd.'s BPO segment and no verifiable allocation basis was shown, its margin overstated profitability and the segment was excluded as an uncontrolled benchmark. Conversely, separately reported medical transcription, billing, coding and related IT-enabled service segments of Accentia Technologies Ltd. remained comparable: its distinct software development activity was identified and excluded, and no functional dissimilarity in the retained segments was established. Revenue's appeal and the assessee's cross-objections were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
