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...
Registration under section 12AA denied - assessee is not carrying on the charitable activity of imparting education, but is only holding education summits to facilitate and help people in pursuing higher education by identifying foreign and Indian institutes etc. - registration was rightly denied - AT
Registration under section 12AA denied - assessee is not carrying on the charitable activity of imparting education, but is only holding education summits to facilitate and help people in pursuing higher education by identifying foreign and Indian institutes etc. - registration was rightly denied - AT
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