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...
Deduction u/s 80IB - Income of assessee or Government - AP Housing Board - assessee’s contention that income of Board cannot be subjected to tax under income-tax Act, in view of provisions contained under Article 289(1) of Constitution of India is not acceptable. - AT
Deduction u/s 80IB - Income of assessee or Government - AP Housing Board - assessee’s contention that income of Board cannot be subjected to tax under income-tax Act, in view of provisions contained under Article 289(1) of Constitution of India is not acceptable. - AT
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