Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Justification of payment of commission - parties related to directors - the finding of the ITAT that the commission agents of the assessee had rendered services to the assessee so as to justify payment is correct - HC
Justification of payment of commission - parties related to directors - the finding of the ITAT that the commission agents of the assessee had rendered services to the assessee so as to justify payment is correct - HC
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