Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Additional depreciation - carrying out piling works - construction related activity - it is not the case of the assessee that it is producing the prefabricated piles and selling them to outsiders. - the assessee cannot be considered to be an assessee engaged in the business of manufacture or production of an article or thing - AT
Additional depreciation - carrying out piling works - construction related activity - it is not the case of the assessee that it is producing the prefabricated piles and selling them to outsiders. - the assessee cannot be considered to be an assessee engaged in the business of manufacture or production of an article or thing - AT
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