Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Revision u/s 263 - order passed u/s 143(3) r.w.s. 147 wherein the assessment were re-opened on specific reasons recorded for re-opening and addition made - CIT is precluded from exercise of jurisdiction u/s 263 on a ground which is not covered by the reasons during the reopening of the assessment since the time for completing the assessment u/s 143(3) had expired
Revision u/s 263 - order passed u/s 143(3) r.w.s. 147 wherein the assessment were re-opened on specific reasons recorded for re-opening and addition made - CIT is precluded from exercise of jurisdiction u/s 263 on a ground which is not covered by the reasons during the reopening of the assessment since the time for completing the assessment u/s 143(3) had expired
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