Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Whether sale consideration of a going concern be taxed as capital gains prior to the amendment introducing section 50B - Slump sale - Merely because the assessee has given split up figures and received the consideration from the purchaser, it would not take the goods out of slump sale - HC
Whether sale consideration of a going concern be taxed as capital gains prior to the amendment introducing section 50B - Slump sale - Merely because the assessee has given split up figures and received the consideration from the purchaser, it would not take the goods out of slump sale - HC
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