Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
It cannot be said that by changing the line the assessee procured some enduring asset - The amount paid to the State Electricity Board, for laying additional lines, and for shifting HT lines, was of revenue nature - HC
It cannot be said that by changing the line the assessee procured some enduring asset - The amount paid to the State Electricity Board, for laying additional lines, and for shifting HT lines, was of revenue nature - HC
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