Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Disallowance of depreciation on software purchased by assessee - assessee could not produce the details whether it has hardware strength of installing such software - It is also not established that what are the compelling reasons for the assessee to waive the compensation of the software destroyed which are not of small value - additions confirmed - AT
Disallowance of depreciation on software purchased by assessee - assessee could not produce the details whether it has hardware strength of installing such software - It is also not established that what are the compelling reasons for the assessee to waive the compensation of the software destroyed which are not of small value - additions confirmed - AT
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