Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Addition on account of undervaluation of closing stock - difference in the stock statement given by the assessee to State Bank of India and as recorded in the books of accounts - the addition made by the A.O. only on this basis that valuation of stock in the statement given to bank was different from the stock mentioned in the books of account was rightly deleted by the Ld. CIT(A). - AT
Addition on account of undervaluation of closing stock - difference in the stock statement given by the assessee to State Bank of India and as recorded in the books of accounts - the addition made by the A.O. only on this basis that valuation of stock in the statement given to bank was different from the stock mentioned in the books of account was rightly deleted by the Ld. CIT(A). - AT
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TaxTMI 
TaxTMI 
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