Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
If the assessee disputes the value as per stamp valuation authority to be substituted in place of sales consideration for the purpose of calculation of capital gain, then the AO should refer the capital asset to valuation Officer for determination u/s 50C(2) - AT
If the assessee disputes the value as per stamp valuation authority to be substituted in place of sales consideration for the purpose of calculation of capital gain, then the AO should refer the capital asset to valuation Officer for determination u/s 50C(2) - AT
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