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...
MAT computation - whether the provision made for purchase tax, purchase tax on cane subsidy and wealth tax are not to be added while computing the book profits u/s 115JA? - In the absence of any data to show that scientific method was adopted, additions confirmed.
MAT computation - whether the provision made for purchase tax, purchase tax on cane subsidy and wealth tax are not to be added while computing the book profits u/s 115JA? - In the absence of any data to show that scientific method was adopted, additions confirmed.
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