Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Search and seizure - seizure officer has authority to pass penalty order or not - The dispute raised before this Court that the search and seizure authority having passed the order under Annexure-10 has exceeded its jurisdiction is rejected. Rather the authority has acted within the competency to pass such order. Therefore, the contention raised that he cannot be a judge of his own cause, that principle is not applicable to the present case. - HC
Search and seizure - seizure officer has authority to pass penalty order or not - The dispute raised before this Court that the search and seizure authority having passed the order under Annexure-10 has exceeded its jurisdiction is rejected. Rather the authority has acted within the competency to pass such order. Therefore, the contention raised that he cannot be a judge of his own cause, that principle is not applicable to the present case. - HC
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