Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP was not impugned before the Tribunal rather what was impugned was the final assessment order passed u/s 144C(13) r.w.s. 143(3),Therefore, the Tribunal was required to consider on merits whether the said assessment order was justified or not - remanded to Tribunal
Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP was not impugned before the Tribunal rather what was impugned was the final assessment order passed u/s 144C(13) r.w.s. 143(3),Therefore, the Tribunal was required to consider on merits whether the said assessment order was justified or not - remanded to Tribunal
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