Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Deduction u/s. 80IB - ownership of land is not with the assessee - All these activities of the assessee show that the profit as well as loss would have accrued to the assessee only - deduction allowed - AT
Deduction u/s. 80IB - ownership of land is not with the assessee - All these activities of the assessee show that the profit as well as loss would have accrued to the assessee only - deduction allowed - AT
Note: It is a system-generated summary and is for quick reference only.