Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Condonation of delay - the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication - There was no question of condoning by the Tribunal of the delay in exercise of the power by the Committee under Section 129D(1) - AT
Condonation of delay - the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication - There was no question of condoning by the Tribunal of the delay in exercise of the power by the Committee under Section 129D(1) - AT
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