Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty u/s 272A (2)(k) - delay in is furnishing return of tds - assessee had voluntarily filed return before issuance of the notice for initiation of penalty - it is a fit case for deleting the penalty as the assessee came forward with honesty - AT
Penalty u/s 272A (2)(k) - delay in is furnishing return of tds - assessee had voluntarily filed return before issuance of the notice for initiation of penalty - it is a fit case for deleting the penalty as the assessee came forward with honesty - AT
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