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...
Capital gain computation - transfer of agriculture land by the assessee through an irrevocable general power of attorney - there was no transfer of the land upon the execution of power of attorney in favor of the party - The provision of section 45 of the Act requires to tax the income in the year of transfer of the property.
Capital gain computation - transfer of agriculture land by the assessee through an irrevocable general power of attorney - there was no transfer of the land upon the execution of power of attorney in favor of the party - The provision of section 45 of the Act requires to tax the income in the year of transfer of the property.
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