Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Reopening of Assessment - bogus companies - it is difficult to believe the plea taken that the said information was neither available with the department nor did the assessee disclose the same at the time of assessment proceedings - HC
Reopening of Assessment - bogus companies - it is difficult to believe the plea taken that the said information was neither available with the department nor did the assessee disclose the same at the time of assessment proceedings - HC
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