Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Entitlement for deduction u/s 80IA - The assessee was not merely providing labour but was providing a complete infrastructure required to support the development of infrastructure facility. It deployed its various resources like material, manpower, machinery etc. In addition it exposed itself to various risks. - assessee is a developer and not a mere works contractor - AT
Entitlement for deduction u/s 80IA - The assessee was not merely providing labour but was providing a complete infrastructure required to support the development of infrastructure facility. It deployed its various resources like material, manpower, machinery etc. In addition it exposed itself to various risks. - assessee is a developer and not a mere works contractor - AT
Note: It is a system-generated summary and is for quick reference only.
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