Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Levy of penalty - despite several notices petitioner did not appear before the assessing officer - repeated opportunities cannot be given to the petitioner to place documents before the authorities. - HC
Levy of penalty - despite several notices petitioner did not appear before the assessing officer - repeated opportunities cannot be given to the petitioner to place documents before the authorities. - HC
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