Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Deduction u/s 10A - The assessee has exercised this option not to claim this exemption for this year in accordance with provision of Section 10A(7)of the Act - it cannot be said that the assessee had opted not to take the benefit of Section 10A of the Act .... - AT
Deduction u/s 10A - The assessee has exercised this option not to claim this exemption for this year in accordance with provision of Section 10A(7)of the Act - it cannot be said that the assessee had opted not to take the benefit of Section 10A of the Act .... - AT
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