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...
Exemption u/s 11 - denial of registration under section 12AA(1)(b)(ii) - There was no material to show that assessee (ITAT Bar Association) was not genuine or that its activities were not as professed in the MOA and AOA. There was no finding that assessee (ITAT Bar Association) was a sham entity - CIT(E) directed to consider the application for registration u/s 12AA - AT
Exemption u/s 11 - denial of registration under section 12AA(1)(b)(ii) - There was no material to show that assessee (ITAT Bar Association) was not genuine or that its activities were not as professed in the MOA and AOA. There was no finding that assessee (ITAT Bar Association) was a sham entity - CIT(E) directed to consider the application for registration u/s 12AA - AT
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