Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Interest on delayed payment of tax - There is no provision in the statute which permits waiver of interest on account of misunderstanding of the position in law on the part of an Assessee.
Interest on delayed payment of tax - There is no provision in the statute which permits waiver of interest on account of misunderstanding of the position in law on the part of an Assessee.
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