Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Allowability of various expenses claimed by the appellant against the professional receipts - it is clear case of adhoc disallowance of expenses which cannot be sustained in the eye of law. - AT
Allowability of various expenses claimed by the appellant against the professional receipts - it is clear case of adhoc disallowance of expenses which cannot be sustained in the eye of law. - AT
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