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ITAT: Seismic services research similar to assessee’s automobile…
ITAT: Can't include functionally-dissimilar comparables to reduce arithmetic-mean…
ITAT:Applies RTP filter and excludes functionally different companies as…
ITAT:Upholds TPO’s functional classification as R&D…
Safe Harbour Rules – Have they met the expectations of the IT and ITES taxpayer
Safe Harbour - Contract Research & Development ('R&D) relating to…
ITAT:Rejects TP study, Treats GE's technology center as risk-bearing R&D unit…
ITAT:Follows Tevapharm; Deletes TP addition for contract pharmaceutical R&D…
ITAT:Celestial Labs not comparable to R&D, Deletes notional interest…
ITAT: TPO can't compare RD services rendered as 'profit centre' with in-house RD…
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