Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Addition u/s 145A - adjustment of closing stock of the assessee by duty and taxes etc. in the form of CENVAT - In the absence of any impact on the profitability of the assessee per se due to exclusive method of accounting followed, no addition can be made.
Addition u/s 145A - adjustment of closing stock of the assessee by duty and taxes etc. in the form of CENVAT - In the absence of any impact on the profitability of the assessee per se due to exclusive method of accounting followed, no addition can be made.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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