Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Rectification u/s 154 - Exemption u/s 54F denied - the assessee through rectification application u/s 154 of the Act wants to play second innings which is nothing but abuse of the process of law. - AT
Rectification u/s 154 - Exemption u/s 54F denied - the assessee through rectification application u/s 154 of the Act wants to play second innings which is nothing but abuse of the process of law. - AT
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