Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
No business expediency or necessity was established by assessee to bear such a huge expenditure on foreign education of son of assessee’s promoter, who was not even a regular employee of the assessee company at the time of joining the course abroad - Expenses disallowed.
No business expediency or necessity was established by assessee to bear such a huge expenditure on foreign education of son of assessee’s promoter, who was not even a regular employee of the assessee company at the time of joining the course abroad - Expenses disallowed.
Note: It is a system-generated summary and is for quick reference only.
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