Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Investment in immovable property - co-ownership - 50% addition - the entire payment of sale consideration of flat in dispute was paid by the husband of assessee - additions in the hand of the assessee is not justified - AT
Investment in immovable property - co-ownership - 50% addition - the entire payment of sale consideration of flat in dispute was paid by the husband of assessee - additions in the hand of the assessee is not justified - AT
Note: It is a system-generated summary and is for quick reference only.