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...
Provisions made for costs incurred on completed contracts – There is nothing in the order of the FAA that could prove that provisions made by the assessee were not based on estimate given by experts - AT
Provisions made for costs incurred on completed contracts – There is nothing in the order of the FAA that could prove that provisions made by the assessee were not based on estimate given by experts - AT
Note: It is a system-generated summary and is for quick reference only.