Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Reopening of assessment - marriage expenses and jewellery gifted at the time of marriage - The assessee has given list of persons who have given shagun at the time of marriage of daughter of the assessee. - Addition made by the AO without verification cannot sustain, deleted - AT
Reopening of assessment - marriage expenses and jewellery gifted at the time of marriage - The assessee has given list of persons who have given shagun at the time of marriage of daughter of the assessee. - Addition made by the AO without verification cannot sustain, deleted - AT
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