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...
Applicability of section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. – the direction given by the first Appellate Authority under section 150(1) is not in accordance with law - AT
Applicability of section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. – the direction given by the first Appellate Authority under section 150(1) is not in accordance with law - AT
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