Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Review petition before High Court - reliance on a decision from which High court was in disagreement in other decision and overlooked the judgment in the assessee’s case - Court is of the opinion that the main judgment contains errors apparent on the record - review petition allowed and order recalled
Review petition before High Court - reliance on a decision from which High court was in disagreement in other decision and overlooked the judgment in the assessee’s case - Court is of the opinion that the main judgment contains errors apparent on the record - review petition allowed and order recalled
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