Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Power to modify TPO’s order – DRP is fully empowered to enhance the variations proposed in the draft order - however matter remitted back to the DRP for giving an effective opportunity to the assessee - AT
Power to modify TPO’s order – DRP is fully empowered to enhance the variations proposed in the draft order - however matter remitted back to the DRP for giving an effective opportunity to the assessee - AT
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