Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Unexplained cash deposits - husband and wife are having joint bank a/c - any amount deposited by her husband which he would have earned from a separate business, it cannot be added to the hands of the assessee. - AT
Unexplained cash deposits - husband and wife are having joint bank a/c - any amount deposited by her husband which he would have earned from a separate business, it cannot be added to the hands of the assessee. - AT
Note: It is a system-generated summary and is for quick reference only.
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