Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section 28 (9A), the Department cannot absolve itself from its statutory duty - SCN quashed
Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section 28 (9A), the Department cannot absolve itself from its statutory duty - SCN quashed
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