Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Exemption u/s. 54 - new property purchased was in the name of two persons namely the assessee and his brother - 100% consideration paid by the assessee - full exemption allowed to assessee - AT
Exemption u/s. 54 - new property purchased was in the name of two persons namely the assessee and his brother - 100% consideration paid by the assessee - full exemption allowed to assessee - AT
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