Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Conversion charges and parking charges – Revenue or capital expenditure in nature - the benefits of which might accrue to the assessee for indefinite period of time - The expenditure were in the nature of levies/taxes paid by an assessee to a government authority - revenue in nature - AT
Conversion charges and parking charges – Revenue or capital expenditure in nature - the benefits of which might accrue to the assessee for indefinite period of time - The expenditure were in the nature of levies/taxes paid by an assessee to a government authority - revenue in nature - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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