Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
TDS liability - ascertained liability or not - provision made was reversed later - if the assessee is able to establish that it was only a notional provision which was reversed afterwards then no TDS liability can be imposed on the assessee - AT
TDS liability - ascertained liability or not - provision made was reversed later - if the assessee is able to establish that it was only a notional provision which was reversed afterwards then no TDS liability can be imposed on the assessee - AT
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