Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Addition on account of notional rental value - Assessee relied on the valuation as determined by the Municipal authority way back in 1994 and in our opinion the said valuation is not at all relevant nor is a base to determine the valuation of the property relating to the assessment year under consideration i.e. F.Y 2010-11 (A.Y 2011-12).
Addition on account of notional rental value - Assessee relied on the valuation as determined by the Municipal authority way back in 1994 and in our opinion the said valuation is not at all relevant nor is a base to determine the valuation of the property relating to the assessment year under consideration i.e. F.Y 2010-11 (A.Y 2011-12).
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