Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Amount received in excess of Rs. 25000 / Rs. 50000 - Deemed gift u/s 56(2)(v) - sum received by the assessee was in consideration of the assessee withdrawing the caveat - Not taxable - AT
Amount received in excess of Rs. 25000 / Rs. 50000 - Deemed gift u/s 56(2)(v) - sum received by the assessee was in consideration of the assessee withdrawing the caveat - Not taxable - AT
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