Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Disallowance u/s 14A read with rule 8D - Assessing Officer erred in invoking sub Rule (2) to Rule 8D, without elucidating and explaining why the voluntary disallowance made by the assessee was unreasonable and unsatisfactory. - AT
Disallowance u/s 14A read with rule 8D - Assessing Officer erred in invoking sub Rule (2) to Rule 8D, without elucidating and explaining why the voluntary disallowance made by the assessee was unreasonable and unsatisfactory. - AT
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