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...
Capital gain - Cost of acquisition - The additional FSI became available to the assessee due to operation of development control regulation which did not involve any cost. - no capital gain could be charged on the ground that no cost of acquisition was involved in the additional FSI - AT
Capital gain - Cost of acquisition - The additional FSI became available to the assessee due to operation of development control regulation which did not involve any cost. - no capital gain could be charged on the ground that no cost of acquisition was involved in the additional FSI - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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