Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
The notification issues corrigenda to the Income-tax Act, 2025, listing numerous textual corrections in the Gazette publication (typo fixes, word substitutions, singular/plural and section-reference amendments across multiple pages and lines) to clarify terms such as "assesse"→"assessee," "previous"→"tax," punctuation and phrasing, and minor heading and marginal corrections; it also corrects a phrase in the Bills of Lading Act, 2025, replacing "or taken" with "done or taken." The corrigenda instruct replacement text to be read as amended in the official publications.
The notification issues corrigenda to the Income-tax Act, 2025, listing numerous textual corrections in the Gazette publication (typo fixes, word substitutions, singular/plural and section-reference amendments across multiple pages and lines) to clarify terms such as "assesse"→"assessee," "previous"→"tax," punctuation and phrasing, and minor heading and marginal corrections; it also corrects a phrase in the Bills of Lading Act, 2025, replacing "or taken" with "done or taken." The corrigenda instruct replacement text to be read as amended in the official publications.
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