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...
Winding up of company - Non payment of dues - merely because the amount payable is disputed and is not acceptable to the respondent, it cannot be said that there is no case for winding-up the respondent - HC
Winding up of company - Non payment of dues - merely because the amount payable is disputed and is not acceptable to the respondent, it cannot be said that there is no case for winding-up the respondent - HC
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