Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Depreciation on a part of issue of shares capitalised to Plant & Machinery and factory equipment denied - there is independent provision for amortisation expenses in connection with share issue expenses - disallowing the depreciation on the amount capitalized confirmed - HC
Depreciation on a part of issue of shares capitalised to Plant & Machinery and factory equipment denied - there is independent provision for amortisation expenses in connection with share issue expenses - disallowing the depreciation on the amount capitalized confirmed - HC
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