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...
Exemption u/s 11 - revocable transfer - Just because seller had sold the properties and given the money to the assessee, that would not be sufficient to hold that there was an agreement in the nature of a revocable transfer between them. - AT
Exemption u/s 11 - revocable transfer - Just because seller had sold the properties and given the money to the assessee, that would not be sufficient to hold that there was an agreement in the nature of a revocable transfer between them. - AT
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