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...
TDS u/s 194J OR u/s 192 - remuneration to consultants - salary or professional fee - all technocrats and consultants are more than 60 years of age and are in post retirement/superannuation life cycle - then cannot be expected to work as regular employees unless there is an exceptional case - AT
TDS u/s 194J OR u/s 192 - remuneration to consultants - salary or professional fee - all technocrats and consultants are more than 60 years of age and are in post retirement/superannuation life cycle - then cannot be expected to work as regular employees unless there is an exceptional case - AT
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