Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Application u/s 119(2)(b) - condoning the delay in filing a refund application - there can not necessarily be independent proof or material to establish that the auditor in fact acted without diligence - delay condoned - claim of refund to be considered.
Application u/s 119(2)(b) - condoning the delay in filing a refund application - there can not necessarily be independent proof or material to establish that the auditor in fact acted without diligence - delay condoned - claim of refund to be considered.
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