Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Merely having a reason to believe that income had escaped assessment is not sufficient to reopen assessments beyond 4 year period. Escapement should be linked with failure on the part of assessee to fully and truly disclose all the material facts necessary for assessment.
Merely having a reason to believe that income had escaped assessment is not sufficient to reopen assessments beyond 4 year period. Escapement should be linked with failure on the part of assessee to fully and truly disclose all the material facts necessary for assessment.
Note: It is a system-generated summary and is for quick reference only.
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