Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Allowability of interest expenditure – Business nexus of the amount borrowing – merely because the assessee had maintained cash balances at its several branches being in angadia business should not be a cause of disallowance of interest on borrowed funds - AT
Allowability of interest expenditure – Business nexus of the amount borrowing – merely because the assessee had maintained cash balances at its several branches being in angadia business should not be a cause of disallowance of interest on borrowed funds - AT
Note: It is a system-generated summary and is for quick reference only.