Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Reduction in commission paid to family members - the payment of commission has been made merely to reduce the taxable income and not for the purpose of business of the assessee - disallowance to the extent to 20% confirmed - AT
Reduction in commission paid to family members - the payment of commission has been made merely to reduce the taxable income and not for the purpose of business of the assessee - disallowance to the extent to 20% confirmed - AT
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