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...
Penalty u/s 271(1)(c) - use of the term "unless" - disclosures made by the offering incomes in the returns u/s 153A - the aforesaid expression “to be furnished” has to be interpreted as “required to be furnished”. Only in that case the Section will make a meaning otherwise the Section does not make any meaning - HC
Penalty u/s 271(1)(c) - use of the term "unless" - disclosures made by the offering incomes in the returns u/s 153A - the aforesaid expression “to be furnished” has to be interpreted as “required to be furnished”. Only in that case the Section will make a meaning otherwise the Section does not make any meaning - HC
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