Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not considered the prayer for condonation of delay in its proper perspective. It needs to be considered afresh. - HC
Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not considered the prayer for condonation of delay in its proper perspective. It needs to be considered afresh. - HC
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