Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
