Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Disallowance of website registration expenses - revenue v/s capital expenditure - Just because a particular expenditure may result in an enduring benefit would not make such an expenditure of capital nature and real intent and purpose of the expenditure has to be seen - AT
Disallowance of website registration expenses - revenue v/s capital expenditure - Just because a particular expenditure may result in an enduring benefit would not make such an expenditure of capital nature and real intent and purpose of the expenditure has to be seen - AT
Note: It is a system-generated summary and is for quick reference only.