Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Levy of penalty - assessee made an attempt to show the non agricultural income as agricultural income and because of scrutiny, the AO is able to find out the claim as false and the same was considered for income from other sources - penalty u/s 271(1)(c) confirmed - AT
Levy of penalty - assessee made an attempt to show the non agricultural income as agricultural income and because of scrutiny, the AO is able to find out the claim as false and the same was considered for income from other sources - penalty u/s 271(1)(c) confirmed - AT
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