Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Depreciation on JCB Excavator, Motor Grader and Soil Compactor used in the business of construction of road exclusively - @ 15% OR 50% - if there are two views possible, then the view which favours the assessee has to be adopted. - AT
Depreciation on JCB Excavator, Motor Grader and Soil Compactor used in the business of construction of road exclusively - @ 15% OR 50% - if there are two views possible, then the view which favours the assessee has to be adopted. - AT
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