Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Whether the Tribunal is right in reversing in deleting the penalty u/s 271(1)(c) of the Act solely on the ground that the High Court has admitted the appeal and, therefore, the issue can be stated to be debatable - Held no - HC
Whether the Tribunal is right in reversing in deleting the penalty u/s 271(1)(c) of the Act solely on the ground that the High Court has admitted the appeal and, therefore, the issue can be stated to be debatable - Held no - HC
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