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...
The notification came into force on the date of its issue for publication in the Official Gazette and such date, indisputably, was September 17, 2015 - The Official Gazette containing the said notification may not have been put up for sale prior to September 21, 2015. But that is of no consequence - HC
The notification came into force on the date of its issue for publication in the Official Gazette and such date, indisputably, was September 17, 2015 - The Official Gazette containing the said notification may not have been put up for sale prior to September 21, 2015. But that is of no consequence - HC
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