Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Custom duty paid on purchase of plant and machinery - capital or revenue expenditure - assessee has converted its unit from 100% EOU under EPCG Scheme to DTA Unit and would sell goods in domestic market so this amount was paid for the more profitable business - allowed as revenue expenditure - HC
Custom duty paid on purchase of plant and machinery - capital or revenue expenditure - assessee has converted its unit from 100% EOU under EPCG Scheme to DTA Unit and would sell goods in domestic market so this amount was paid for the more profitable business - allowed as revenue expenditure - HC
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