Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Set off of business loss against the income shown under the head income from house property u/s. 71 - Conversion of the closing stock into capital asset was essentially sale of the assets, the assessee was carrying on business - AT
Set off of business loss against the income shown under the head income from house property u/s. 71 - Conversion of the closing stock into capital asset was essentially sale of the assets, the assessee was carrying on business - AT
Note: It is a system-generated summary and is for quick reference only.
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