Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Nature of expenses – capital or revenue - improvement towards furniture in the renting premises - tenancy rights - claim of 1/5 of the expenditure every year- Tribunal was erred in not allowing the amount paid by the appellant as revenue expenditure - HC
Nature of expenses – capital or revenue - improvement towards furniture in the renting premises - tenancy rights - claim of 1/5 of the expenditure every year- Tribunal was erred in not allowing the amount paid by the appellant as revenue expenditure - HC
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