Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Preferential Equity Warrants - whether investment and not stock-in-trade and was not for business purpose? - the loss suffered by the assessee is a capital loss as rightly held by the assessing officer - HC
Preferential Equity Warrants - whether investment and not stock-in-trade and was not for business purpose? - the loss suffered by the assessee is a capital loss as rightly held by the assessing officer - HC
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