Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
AO added income belonged to assessee’s wife treated as income in the hands of the assessee - ITAT uphold the view of AO - Tribunal has indulged in suspicions, conjectures and surmises and acted contrary to the evidence which position is judicially unsustainable - HC
AO added income belonged to assessee’s wife treated as income in the hands of the assessee - ITAT uphold the view of AO - Tribunal has indulged in suspicions, conjectures and surmises and acted contrary to the evidence which position is judicially unsustainable - HC
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