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 u/s 36(1)(iii) disallowed – merely as because the assessee had sufficient own funds on the date of the borrowings it cannot be concluded that borrowings were not for the purpose of business - AT
Interest u/s 36(1)(iii) disallowed – merely as because the assessee had sufficient own funds on the date of the borrowings it cannot be concluded that borrowings were not for the purpose of business - AT
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