Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Disallowance on interest payment - addition u/s.40A(2)(a) - related parties - investment in the joint venture, under J.V Agreement - the assessee would ordinarily be entitled to deduction of interest on its loans and advances under section 37 (1)/36(1) (iii). - AT
Disallowance on interest payment - addition u/s.40A(2)(a) - related parties - investment in the joint venture, under J.V Agreement - the assessee would ordinarily be entitled to deduction of interest on its loans and advances under section 37 (1)/36(1) (iii). - AT
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