Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
The assessee has failed to prove the transaction to be genuine and also failed to establish the capacity of the creditors to advance loan to the assessee. - Additions u/s 68 confirmed - AT
The assessee has failed to prove the transaction to be genuine and also failed to establish the capacity of the creditors to advance loan to the assessee. - Additions u/s 68 confirmed - AT
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