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...
Disallowance of claim for reduction of profits earned during sick period while computing book profit u/s 115JA(2)(vii) - The deduction cannot be claimed year after year as interpreted by the assessee even after assessee recovered from the sickness .... - AT
Disallowance of claim for reduction of profits earned during sick period while computing book profit u/s 115JA(2)(vii) - The deduction cannot be claimed year after year as interpreted by the assessee even after assessee recovered from the sickness .... - AT
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