Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
TP adjustment - determining the Arm’s Length Price - if the ITAT has given detailed reasons for not remanding the issue to the TPO and the view taken is a plausible one then order of ITAT does not give rise to any substantial question of law
TP adjustment - determining the Arm’s Length Price - if the ITAT has given detailed reasons for not remanding the issue to the TPO and the view taken is a plausible one then order of ITAT does not give rise to any substantial question of law
Note: It is a system-generated summary and is for quick reference only.