Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Estimation of income - Non genuine purchases of diamond - the first appellate authority himself has sustained addition @3% of the non genuine purchases under more or less identical facts and circumstances - thus disallowance at 3% of the alleged non genuine purchases would be fair and reasonable. - AT
Estimation of income - Non genuine purchases of diamond - the first appellate authority himself has sustained addition @3% of the non genuine purchases under more or less identical facts and circumstances - thus disallowance at 3% of the alleged non genuine purchases would be fair and reasonable. - AT
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