Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Disallowance of foreign travel expenditure - it was not open to AO to deny any part of deduction for these expenses particularly when there is no material to hold that the visit was for personal purposes of the Director - AT
Disallowance of foreign travel expenditure - it was not open to AO to deny any part of deduction for these expenses particularly when there is no material to hold that the visit was for personal purposes of the Director - AT
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