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...
Income from house property - Annual rent - Whether the Income Tax Appellate Tribunal was correct in law in directing the Assessing Officer to determine the property income on the basis of actual rent received by the assessee and in ignoring the provisions of law as contained in Section 23 (1) (a) of the Income Tax Act, 1961? - Held No..... - HC
Income from house property - Annual rent - Whether the Income Tax Appellate Tribunal was correct in law in directing the Assessing Officer to determine the property income on the basis of actual rent received by the assessee and in ignoring the provisions of law as contained in Section 23 (1) (a) of the Income Tax Act, 1961? - Held No..... - HC
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