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...
Expenditure on medical treatment of eyes for improving the vision - Eyes are essential not only for the purpose of business or profession but for purposes other than these which are so many. - the said expenditure as claimed by the applicant is not in the nature of the expenditure wholly and exclusively incurred for the purposes of the profession of the applicant - HC
Expenditure on medical treatment of eyes for improving the vision - Eyes are essential not only for the purpose of business or profession but for purposes other than these which are so many. - the said expenditure as claimed by the applicant is not in the nature of the expenditure wholly and exclusively incurred for the purposes of the profession of the applicant - HC
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