Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Power of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - the Tribunal erred in dismissing the appeal only on the ground of non prosecution without adverting to the merits of the matter - order are set aside and the appeals are restored to the file of the Tribunal for a decision on merits
Power of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - the Tribunal erred in dismissing the appeal only on the ground of non prosecution without adverting to the merits of the matter - order are set aside and the appeals are restored to the file of the Tribunal for a decision on merits
Note: It is a system-generated summary and is for quick reference only.