Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Addition on account of variation in the value of closing stock between the value declared in the accounts and the value declared to the Bank - The assessee demonstrated with evidence that the closing stock declared in the books of account is correct - No addition - AT
Addition on account of variation in the value of closing stock between the value declared in the accounts and the value declared to the Bank - The assessee demonstrated with evidence that the closing stock declared in the books of account is correct - No addition - AT
Note: It is a system-generated summary and is for quick reference only.