Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
Addition on account of credit card payment - Since the assessee has himself capitalized these amounts by transferring the same to his capital account without crediting the same in the profit and loss account, additions were rightly made.
Addition on account of credit card payment - Since the assessee has himself capitalized these amounts by transferring the same to his capital account without crediting the same in the profit and loss account, additions were rightly made.
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