Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Addition on account of service tax payable u/s 43B - since the assessee did not debit the amount to the P&L A/c as an expenditure nor claim any deduction in respect of the amount, no addition - AT
Addition on account of service tax payable u/s 43B - since the assessee did not debit the amount to the P&L A/c as an expenditure nor claim any deduction in respect of the amount, no addition - AT
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