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...
Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in the delay in filing the appeal - there is sufficient and reasonable cause for condonation of the delay - delay condoned
Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in the delay in filing the appeal - there is sufficient and reasonable cause for condonation of the delay - delay condoned
Note: It is a system-generated summary and is for quick reference only.