Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Capital asset u/s 2(14) - Claim of exemption of capital gains on sale of land – nature of land – Agricultural or not – land was used for conducting football tournament and they themselves described the land in the conveyance deed as stadium land - not the agriculture land - HC
Capital asset u/s 2(14) - Claim of exemption of capital gains on sale of land – nature of land – Agricultural or not – land was used for conducting football tournament and they themselves described the land in the conveyance deed as stadium land - not the agriculture land - HC
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