Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Disallowance of business loss and unabsorbed depreciation of amalgamated company - once the scheme is sanctioned, the same would relate back to the appointed date of amalgamation - benefit of unabsorbed depreciation and losses of a merging Company with those of principal company would be available from such date
Disallowance of business loss and unabsorbed depreciation of amalgamated company - once the scheme is sanctioned, the same would relate back to the appointed date of amalgamation - benefit of unabsorbed depreciation and losses of a merging Company with those of principal company would be available from such date
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