Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Unexplained cash credit - trade advance for purchase of goods - copies of invoice raised by the assessee show that the assessee has squared up by adjusting the sales of the goods for the amount which it has received as advance - no addition u/s. 68 is warranted
Unexplained cash credit - trade advance for purchase of goods - copies of invoice raised by the assessee show that the assessee has squared up by adjusting the sales of the goods for the amount which it has received as advance - no addition u/s. 68 is warranted
Note: It is a system-generated summary and is for quick reference only.