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...
Refund - relevant date - if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount - AT
Refund - relevant date - if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount - AT
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