Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Levy of capital gains tax on sale of agricultural land - just because, the assessee has not been able to generate desired agricultural income from the said lands would not change the character of agricultural land to a non-agricultural land.
Levy of capital gains tax on sale of agricultural land - just because, the assessee has not been able to generate desired agricultural income from the said lands would not change the character of agricultural land to a non-agricultural land.
Note: It is a system-generated summary and is for quick reference only.
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