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...
Residential status of the assessee - period of stay in India - whether the term “employment outside India” includes “doing Business”? - even if the assessee went to Mauritius as an Investor, he was still entitled to the benefit of the extended period for determining his residential status. - AT
Residential status of the assessee - period of stay in India - whether the term “employment outside India” includes “doing Business”? - even if the assessee went to Mauritius as an Investor, he was still entitled to the benefit of the extended period for determining his residential status. - AT
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