Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Estimation of income - when the variation in the GP is insignificant and there is an increase in the turnover of the assessee of more than three times then there is no justification of making addition by applying the GP rate of earlier year.
Estimation of income - when the variation in the GP is insignificant and there is an increase in the turnover of the assessee of more than three times then there is no justification of making addition by applying the GP rate of earlier year.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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