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...
Interest paid on a borrowed capital for acquiring land - expenditure before Commencement of busniss - The process of conversion of the land and then getting the approval of the site plan establishes that the assessee has already set up its business - claim of expenditure allowed.
Interest paid on a borrowed capital for acquiring land - expenditure before Commencement of busniss - The process of conversion of the land and then getting the approval of the site plan establishes that the assessee has already set up its business - claim of expenditure allowed.
Note: It is a system-generated summary and is for quick reference only.
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