Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Tribunal has not correctly exercised the discretion under the proviso (iii) to sub-section 1 of Section 129A of the Act - HC
Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Tribunal has not correctly exercised the discretion under the proviso (iii) to sub-section 1 of Section 129A of the Act - HC
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