Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Accrual of income - Unspent amount of donations - The donation which pertains and to be used and spent during the next F.Y. cannot be treated as the income of the year under consideration when there is a specific condition as desired by the donor
Accrual of income - Unspent amount of donations - The donation which pertains and to be used and spent during the next F.Y. cannot be treated as the income of the year under consideration when there is a specific condition as desired by the donor
Note: It is a system-generated summary and is for quick reference only.
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