Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Deletion of penalty u/s 271D – violation of section 269SS - in view of the payments to the creditors, book entries were made in the journal of the assessee - there is no cash payment - penalty cannot be imposed - HC
Deletion of penalty u/s 271D – violation of section 269SS - in view of the payments to the creditors, book entries were made in the journal of the assessee - there is no cash payment - penalty cannot be imposed - HC
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