Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Issues which were neither the subject matter of AO’s order u/s.143(3) nor the subject matter of the appeal before the CIT(A) - CIT in exercise of his powers u/s.263 cannot compel the AO to consider those aspects. - AT
Issues which were neither the subject matter of AO’s order u/s.143(3) nor the subject matter of the appeal before the CIT(A) - CIT in exercise of his powers u/s.263 cannot compel the AO to consider those aspects. - AT
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