Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Since Commissioner (Appeals) has not followed the law declared by the Larger Bench, exemplary cost of ₹ 2500/- imposed for burdening the appellant for unnecessary litigation costs, for burdening the Tribunal as also for showing scant respect for the law declared by the higher authorities - AT
Since Commissioner (Appeals) has not followed the law declared by the Larger Bench, exemplary cost of ₹ 2500/- imposed for burdening the appellant for unnecessary litigation costs, for burdening the Tribunal as also for showing scant respect for the law declared by the higher authorities - AT
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