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...
Exemption u/s 11 - Merely because a hotel is rented by assessee society for using, as a hostel for student, does not make any difference, as far as student of the society exclusively uses the same - Assessee remains charitable u/s 2(15).
Exemption u/s 11 - Merely because a hotel is rented by assessee society for using, as a hostel for student, does not make any difference, as far as student of the society exclusively uses the same - Assessee remains charitable u/s 2(15).
Note: It is a system-generated summary and is for quick reference only.