Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the basis of report of the Investigation Wing and statement recorded u/s 133A
Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the basis of report of the Investigation Wing and statement recorded u/s 133A
Note: It is a system-generated summary and is for quick reference only.