Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Power to invoke section 263 - revision - The word “examine the record“ means the material available on record at the time of assessment and not the material which has been obtained subsequent to the assessment order - HC
Power to invoke section 263 - revision - The word “examine the record“ means the material available on record at the time of assessment and not the material which has been obtained subsequent to the assessment order - HC
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