Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Deemed dividend u/s 2(22)(e) - Certain loans or advances were given by some companies to some other companies (concerns) of the same group and the assessee is having substantial shareholding in both - to be treated as deemed dividend - AT
Deemed dividend u/s 2(22)(e) - Certain loans or advances were given by some companies to some other companies (concerns) of the same group and the assessee is having substantial shareholding in both - to be treated as deemed dividend - AT
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