Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Unexplained expenditure u/s 69C - expenses incurred on marriage of daughter of assessee - Assessee has cash which was withdrawn on various dates from his bank account mentioned in the capacity of individual as well as jointly with his wife and after incorporating the opening cash available with assessee out of which a sum were utilized for marriage expenses. - the assessee was discharged his burden of explaining the expenditure incurred and the source thereof - Additions deleted - AT
Unexplained expenditure u/s 69C - expenses incurred on marriage of daughter of assessee - Assessee has cash which was withdrawn on various dates from his bank account mentioned in the capacity of individual as well as jointly with his wife and after incorporating the opening cash available with assessee out of which a sum were utilized for marriage expenses. - the assessee was discharged his burden of explaining the expenditure incurred and the source thereof - Additions deleted - AT
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