Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Profit on sale of shares as LTCG instead of STCG – donation is to be construed as a form of gift - Since the shares constitute a capital asset, it is but natural that on their transfer, the provisions of section 49(1) would be attracted - AT
Profit on sale of shares as LTCG instead of STCG – donation is to be construed as a form of gift - Since the shares constitute a capital asset, it is but natural that on their transfer, the provisions of section 49(1) would be attracted - AT
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