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...
Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging of interest u/s.234C cannot be restricted to the "tax due on Returned income" as referred u/s 139(1) - AT
Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging of interest u/s.234C cannot be restricted to the "tax due on Returned income" as referred u/s 139(1) - AT
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