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...
Demand of interest - provisional assessment was ordered at the request of the appellants and it was made clear that appellants would be required to pay the interest from the due date to the date of payment - AT
Demand of interest - provisional assessment was ordered at the request of the appellants and it was made clear that appellants would be required to pay the interest from the due date to the date of payment - AT
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