Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
In the case of shortage of stock a valid presumptions would be that the stock has been sold outside the books of accounts - the only addition that can be made is that of gross profit on estimate basis - Since the stock was accounted for in the books of account accordingly there can be no addition on account of unexplained investments - AT
In the case of shortage of stock a valid presumptions would be that the stock has been sold outside the books of accounts - the only addition that can be made is that of gross profit on estimate basis - Since the stock was accounted for in the books of account accordingly there can be no addition on account of unexplained investments - AT
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