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...
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Compensation payable to land losers under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is not subject to income-tax deduction or payment. Tax deducted at source from such compensation is refundable. Where a refund claim is affected by non-filing of the return or delay, the prescribed condonation application and return must be filed to enable processing of the refund. The stated position treats the statutory land-acquisition compensation as outside the scope of taxable income for TDS purposes.
Compensation payable to land losers under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is not subject to income-tax deduction or payment. Tax deducted at source from such compensation is refundable. Where a refund claim is affected by non-filing of the return or delay, the prescribed condonation application and return must be filed to enable processing of the refund. The stated position treats the statutory land-acquisition compensation as outside the scope of taxable income for TDS purposes.
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