Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Transfer pricing - ALP - Whether said foreign A.E. is having losses, or otherwise not benefitted in any tax savings in that country, is not matter of examination in this Chapter-X of IT Act - it is incorrect to hold that ‘functional similarity' is to be preferred over and above 'product similarity' - AT
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