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...
Extended period of limitation - rent-a-cab service - bondafide belief - once penalty stands set aside by the appellate authority, the longer period cannot be said to be available to the Revenue for raising the demand. - AT
Extended period of limitation - rent-a-cab service - bondafide belief - once penalty stands set aside by the appellate authority, the longer period cannot be said to be available to the Revenue for raising the demand. - AT
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