Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Addition in the hands of a company can be made u/s 68 in its first year of incorporation - The mere fact that the assessment year is the year of commencement of business of the assessee cannot insulate it from an inquiry directed towards steps contemplated u/s 68 of the 1961 Act - HC
Addition in the hands of a company can be made u/s 68 in its first year of incorporation - The mere fact that the assessment year is the year of commencement of business of the assessee cannot insulate it from an inquiry directed towards steps contemplated u/s 68 of the 1961 Act - HC
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