Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Set- off of loss – partnership on dissolution on 18.09.04 taken over by one partner – The income earned by the appellant, as an individual, would include his share of loss as an individual but not the losses suffered by the partnership firm - HC
Set- off of loss – partnership on dissolution on 18.09.04 taken over by one partner – The income earned by the appellant, as an individual, would include his share of loss as an individual but not the losses suffered by the partnership firm - HC
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