Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Treatment of compensation received – The amount was received because the assessee had given up its right to purchase and/or to operate the property - it is loss of source of income to the assessee - not taxable - AT
Treatment of compensation received – The amount was received because the assessee had given up its right to purchase and/or to operate the property - it is loss of source of income to the assessee - not taxable - AT
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