Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on account of contravention of section 10A(2)(iii) - AT
Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on account of contravention of section 10A(2)(iii) - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
