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...
As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
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