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...
Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression. - SC
Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression. - SC
Note: It is a system-generated summary and is for quick reference only.