Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Claim of interest u/s 36(1)(iii) - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - The Assessing Officer was unable to demonstrate that interest bearing loans were used by the assessee other than business purpose - AT
Claim of interest u/s 36(1)(iii) - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - The Assessing Officer was unable to demonstrate that interest bearing loans were used by the assessee other than business purpose - AT
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