Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Unexplained cash credit u/s 68 - No cash was found to be deposited prior to the date of the issue of cheques proves that the assessee has not purchased cheques by paying cash - banks have responded to the notice by furnishing the Articles & Memorandum of Association, bank opening forms etc. clearly demonstrated that all the companies have fulfilled KYC Norms of banks - identity capacity and genuineness established beyond doubts - no addition
Unexplained cash credit u/s 68 - No cash was found to be deposited prior to the date of the issue of cheques proves that the assessee has not purchased cheques by paying cash - banks have responded to the notice by furnishing the Articles & Memorandum of Association, bank opening forms etc. clearly demonstrated that all the companies have fulfilled KYC Norms of banks - identity capacity and genuineness established beyond doubts - no addition
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