Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Ownership of trademark did not rest wholly or partly with the Assessee and the payment were of enduring benefit and capital is in nature and therefore it was neither allowable u/s 37(1) as Revenue expenditure nor qualified for depreciation u/s 32(1) - AT
Ownership of trademark did not rest wholly or partly with the Assessee and the payment were of enduring benefit and capital is in nature and therefore it was neither allowable u/s 37(1) as Revenue expenditure nor qualified for depreciation u/s 32(1) - AT
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