Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to examine the observations of the AO vis-a-vis the objections/ contentions of the assessee - since CIT(A) failed to do so appeal is remanded to pass a speaking order after duly examining and considering all the contentions
Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to examine the observations of the AO vis-a-vis the objections/ contentions of the assessee - since CIT(A) failed to do so appeal is remanded to pass a speaking order after duly examining and considering all the contentions
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