Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Depreciation - where it is possible to reasonably allocate the cost of acquisition between that of building and of land, the depreciation should be allowed only after making such allocation - AT
Depreciation - where it is possible to reasonably allocate the cost of acquisition between that of building and of land, the depreciation should be allowed only after making such allocation - AT
Note: It is a system-generated summary and is for quick reference only.
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