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...
Fee levied u/s 234E - TDS returns belatedly filed by the assessee - The demand u/s 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 1.6.2015
Fee levied u/s 234E - TDS returns belatedly filed by the assessee - The demand u/s 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 1.6.2015
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