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...
Remuneration to partners has to be computed on the basis of the book profit declared by the assessee subject to the conditions prescribed u/s. 40(b) of the Act - Enhanced remuneration to partners cannot be allowed on the basis of any addition/disallowance made in the assessment order .... - AT
Remuneration to partners has to be computed on the basis of the book profit declared by the assessee subject to the conditions prescribed u/s. 40(b) of the Act - Enhanced remuneration to partners cannot be allowed on the basis of any addition/disallowance made in the assessment order .... - AT
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