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 increased by First Appellate Authority on the appeal filed by Assessee – The enhancement of penalty by the first appellate authority without issuing show cause notice to the appellant is held as unsustainable - AT
Penalty increased by First Appellate Authority on the appeal filed by Assessee – The enhancement of penalty by the first appellate authority without issuing show cause notice to the appellant is held as unsustainable - AT
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