Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Depreciation on Rail Over Bridge - though Rail Over Bridge is not in the name of the assessee but assessee has physical possession and right to collect the toll - depreciation allowed - AT
Depreciation on Rail Over Bridge - though Rail Over Bridge is not in the name of the assessee but assessee has physical possession and right to collect the toll - depreciation allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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