Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Condonation of delay in appeal before CIT(A) - Appeal after failure to get Rectification u/s 154 - delay of 491 days - There is reasonable and sufficient cause for filing the appeal before the CIT(A) belatedly - Delay condoned - AT
Condonation of delay in appeal before CIT(A) - Appeal after failure to get Rectification u/s 154 - delay of 491 days - There is reasonable and sufficient cause for filing the appeal before the CIT(A) belatedly - Delay condoned - AT
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