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...
Penalty levied under Section 271(1)(c) – merely because the assessee did not file the appeal against the assessment order, it cannot be presumed that there was any concealment of income or furnishing of wrong particular - AT
Penalty levied under Section 271(1)(c) – merely because the assessee did not file the appeal against the assessment order, it cannot be presumed that there was any concealment of income or furnishing of wrong particular - AT
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