Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
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Computation of Capital gains - amount received on retirement from a partnership - excess paid over and above the sum standing to the credit of the capital account of the Assessee is taxable as as capital gain
Computation of Capital gains - amount received on retirement from a partnership - excess paid over and above the sum standing to the credit of the capital account of the Assessee is taxable as as capital gain
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