Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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