Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Depreciation on motor car - though the assessee company was not vested with the legal ownership of the vehicle, but then, it remained the beneficial owner of the same - assessee was duly entitled towards the claim of depreciation - AT
Depreciation on motor car - though the assessee company was not vested with the legal ownership of the vehicle, but then, it remained the beneficial owner of the same - assessee was duly entitled towards the claim of depreciation - AT
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