Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty u/s 271(1)(c) - trust denied exemption u/s 11 on the ground that income from running of newspaper had not been applied for charitable purposes - it cannot be said that the assessee had concealed the particulars of its income or had furnished inaccurate particulars of such income - no penalty - AT
Penalty u/s 271(1)(c) - trust denied exemption u/s 11 on the ground that income from running of newspaper had not been applied for charitable purposes - it cannot be said that the assessee had concealed the particulars of its income or had furnished inaccurate particulars of such income - no penalty - AT
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