Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Addition u/s 68 - the assessee has furnished all the evidences proving identity and creditworthiness of the investors and genuineness of the transactions - AO simply harped on the non production of directors of the assessee and share subscribing companies to make the addition which is not correct - Additions deleted - AT
Addition u/s 68 - the assessee has furnished all the evidences proving identity and creditworthiness of the investors and genuineness of the transactions - AO simply harped on the non production of directors of the assessee and share subscribing companies to make the addition which is not correct - Additions deleted - AT
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