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Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Depreciation on software - “primavera” is not actually installed within any manufacturing machinery and is a web based tool for top management for review etc. and planner/scheduler. It is a tool like any other office equipment which helps assessee’s top management to manage project in a better way. It is not part of plant and machinery which is used in the process of manufacturing - Additional depreciation disallowed - AT
Depreciation on software - “primavera” is not actually installed within any manufacturing machinery and is a web based tool for top management for review etc. and planner/scheduler. It is a tool like any other office equipment which helps assessee’s top management to manage project in a better way. It is not part of plant and machinery which is used in the process of manufacturing - Additional depreciation disallowed - AT
Note: It is a system-generated summary and is for quick reference only.
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