Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Delay in filing appeal - assessee filed fresh appeal before the Tribunal once the entire reason for challenging the Commissioner's order changed, therefore, delay was technical in nature and well explained. - Delay caused in filing the appeal before the Tribunal stands condoned. - HC
Delay in filing appeal - assessee filed fresh appeal before the Tribunal once the entire reason for challenging the Commissioner's order changed, therefore, delay was technical in nature and well explained. - Delay caused in filing the appeal before the Tribunal stands condoned. - HC
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