Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Estimation of income - ITAT applied the progressive rate of estimated profit for 5 years from 10% to 25% - Assessee sought Net profit rate to the entire receipts both disclosed and undisclosed - the assessee is entitled to succeed. - HC
Estimation of income - ITAT applied the progressive rate of estimated profit for 5 years from 10% to 25% - Assessee sought Net profit rate to the entire receipts both disclosed and undisclosed - the assessee is entitled to succeed. - HC
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