Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Once the assessee has claimed the standard deduction in relation to the leased property which includes furniture and fixtures, the assessee is not entitled to further depreciation on such leased asset. - AT
Once the assessee has claimed the standard deduction in relation to the leased property which includes furniture and fixtures, the assessee is not entitled to further depreciation on such leased asset. - AT
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