Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Valuation of the property - Department has not made any independent investigation and simply adopted the guideline value as provided by the Sub-Registrar and accepted by the AO for determining the fair market value, which in our opinion, is found to be incorrect - AT
Valuation of the property - Department has not made any independent investigation and simply adopted the guideline value as provided by the Sub-Registrar and accepted by the AO for determining the fair market value, which in our opinion, is found to be incorrect - AT
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