Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty levied u/s.271(1)(c) - The tax paid on such undisclosed income has gone waste as no benefit out of such income has been availed by the assessee. - this is not a fit case for levy of penalty u/s.271(1)(c) - AT
Penalty levied u/s.271(1)(c) - The tax paid on such undisclosed income has gone waste as no benefit out of such income has been availed by the assessee. - this is not a fit case for levy of penalty u/s.271(1)(c) - AT
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