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...
The assessee has rightly claimed rental income under the head “income from business“ specially when the assessee was not engaged in the business of letting out for the construction of the business complex - HC
The assessee has rightly claimed rental income under the head “income from business“ specially when the assessee was not engaged in the business of letting out for the construction of the business complex - HC
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