Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Validity of Assessment order u/s 143(3) – since the AO failed to serve the notice u/s 143(2) of the Act to the assessee within the stipulated time limit prescribed, therefore, CIT(A) rightly quashed the assessment framed by the AO - AT
Validity of Assessment order u/s 143(3) – since the AO failed to serve the notice u/s 143(2) of the Act to the assessee within the stipulated time limit prescribed, therefore, CIT(A) rightly quashed the assessment framed by the AO - AT
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