Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Ad–hoc disallowance made out of conveyance expenses - assessee has produced some evidences to support the claim of expenditure - considering the turnover shown by the assessee, the expenditure claimed cannot be considered to be either unreasonable or excessive. - AT
Ad–hoc disallowance made out of conveyance expenses - assessee has produced some evidences to support the claim of expenditure - considering the turnover shown by the assessee, the expenditure claimed cannot be considered to be either unreasonable or excessive. - AT
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