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...
Revision u/s 264 - period of limitation - The petitioner had applied before the AO u/s 154 within four years of the order sought to be corrected. The petitioner did not delay in filing the petition u/s 264 beyond the prescribed of one year from the date of passing of the order u/s 154 by the AO - HC
Revision u/s 264 - period of limitation - The petitioner had applied before the AO u/s 154 within four years of the order sought to be corrected. The petitioner did not delay in filing the petition u/s 264 beyond the prescribed of one year from the date of passing of the order u/s 154 by the AO - HC
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