Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Valuation of cost of acquisition of FSI and TDR – mere granting permission to allow the use of FSI/ TDR did not involve payment of any amount - provisions of section 48 cannot be applied - transfer cannot be subjected to tax under capital gain - AT
Valuation of cost of acquisition of FSI and TDR – mere granting permission to allow the use of FSI/ TDR did not involve payment of any amount - provisions of section 48 cannot be applied - transfer cannot be subjected to tax under capital gain - AT
Note: It is a system-generated summary and is for quick reference only.