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...
Interest under Section 11AB - Differential duty - A principle laid down or a ratio laid down in the case of transaction between two parties by the Hon’ble Supreme Court cannot be applied to a situation where the law is amended with retrospective effect by the legislature - AT
Interest under Section 11AB - Differential duty - A principle laid down or a ratio laid down in the case of transaction between two parties by the Hon’ble Supreme Court cannot be applied to a situation where the law is amended with retrospective effect by the legislature - AT
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