Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Trading Liability - job work payable of earlier year brought forward - addition made u/s 41 - There is no cessation of liability merely because the assessee has not paid the amount till the completion of assessment. - AT
Trading Liability - job work payable of earlier year brought forward - addition made u/s 41 - There is no cessation of liability merely because the assessee has not paid the amount till the completion of assessment. - AT
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