Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Section 18B empowered the Commissioner of Wealth Tax to entertain an application for reducing/waiver of penalty in accordance with factors detailed in Section 18B and required the Commissioner to pass a speaking order recording whether the facts pleaded fall within the factors enumerated in Section 18B - HC
Section 18B empowered the Commissioner of Wealth Tax to entertain an application for reducing/waiver of penalty in accordance with factors detailed in Section 18B and required the Commissioner to pass a speaking order recording whether the facts pleaded fall within the factors enumerated in Section 18B - HC
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