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...
Reassessment u/s 147 – Reopening of assessment – when falsity comes to notice the assessee cannot turned around and say that since “you accepted my lie, now your hands are tied and you can do nothing“ - HC
Reassessment u/s 147 – Reopening of assessment – when falsity comes to notice the assessee cannot turned around and say that since “you accepted my lie, now your hands are tied and you can do nothing“ - HC
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