Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Deduction u/s 54F - denied on premise that the land in question was not transferred within the stipulated period as provided u/s 54F - agreement to sell was within time - it is very clear that an agreement to sell would extinguish the rights and the same would amount to transfer within the meaning of Section 2(47) - deduction is allowable
Deduction u/s 54F - denied on premise that the land in question was not transferred within the stipulated period as provided u/s 54F - agreement to sell was within time - it is very clear that an agreement to sell would extinguish the rights and the same would amount to transfer within the meaning of Section 2(47) - deduction is allowable
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