Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows deferment of royalty income - assessee had rightly offered the incomes in six AY.s - AT
Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows deferment of royalty income - assessee had rightly offered the incomes in six AY.s - AT
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