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Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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Addition made on account of difference in credit of income as per 26AS statement and income credited in Income and Expenditure accounts - these timing differences in recognition of revenue with corresponding TDS, will get adjusted in future years and hence there is no tax evasion on the part of the assessee.
Addition made on account of difference in credit of income as per 26AS statement and income credited in Income and Expenditure accounts - these timing differences in recognition of revenue with corresponding TDS, will get adjusted in future years and hence there is no tax evasion on the part of the assessee.
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