Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
TP adjustment - DRP gave clear directions to the TPO to re-examine the inclusion of comparable - the jurisdictional AO has become functus officio once the final assessment order is passed and that there is no authority for him to pass any order modifying the final assessment order. - AT
TP adjustment - DRP gave clear directions to the TPO to re-examine the inclusion of comparable - the jurisdictional AO has become functus officio once the final assessment order is passed and that there is no authority for him to pass any order modifying the final assessment order. - AT
Note: It is a system-generated summary and is for quick reference only.