Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Deferred revenue recognition - 50% of this Administration/Contract Fee is to be treated as income in the first two years of receipt and charged to tax @ 25% in each of the first two years and the balance 50% is to be treated as income and spread over in the remaining portion of the time share period - AT
Deferred revenue recognition - 50% of this Administration/Contract Fee is to be treated as income in the first two years of receipt and charged to tax @ 25% in each of the first two years and the balance 50% is to be treated as income and spread over in the remaining portion of the time share period - AT
Note: It is a system-generated summary and is for quick reference only.