Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Since trial runs were carried out by the assessee from 1st March 2001, it must be held that the assessee has set up its business on 1st March 2001 - claim of revenue expenditure allowed u/s 37(1).... - HC
Since trial runs were carried out by the assessee from 1st March 2001, it must be held that the assessee has set up its business on 1st March 2001 - claim of revenue expenditure allowed u/s 37(1).... - HC
Note: It is a system-generated summary and is for quick reference only.