Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Depreciation - ownership - the technicality of an asset being registered in the name of the asset can not come in the way of an assessee’s eligibility for depreciation as long as such an asset is de facto owned by the assessee and is used for the purposes of the business. - AT
Depreciation - ownership - the technicality of an asset being registered in the name of the asset can not come in the way of an assessee’s eligibility for depreciation as long as such an asset is de facto owned by the assessee and is used for the purposes of the business. - AT
Note: It is a system-generated summary and is for quick reference only.
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