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...
Reopening of assessment - donation/capitation fee paid for admission of daughter in cash at the time of admission - Reliance on the statement of Chairman [Medical College] - the assessee has been deprived of with the opportunity of cross-examining Chairman[ Medical College] which was ultimately resulted in making the addition of similar nature - Additions deleted - AT
Reopening of assessment - donation/capitation fee paid for admission of daughter in cash at the time of admission - Reliance on the statement of Chairman [Medical College] - the assessee has been deprived of with the opportunity of cross-examining Chairman[ Medical College] which was ultimately resulted in making the addition of similar nature - Additions deleted - AT
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