Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Transfer pricing - Draft assessment order not issued - AO violated the provision of section 144C. Further, in the process of making/correcting the lapses, AO made another mistake of not withdrawing the said demand notice and penalty notices.
Transfer pricing - Draft assessment order not issued - AO violated the provision of section 144C. Further, in the process of making/correcting the lapses, AO made another mistake of not withdrawing the said demand notice and penalty notices.
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