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...
Expenditure incurred for giving new look to the channel Aaj Tak - no doubt some enduring benefit will accrue to the assessee but giving a fresh look to the existing logo, no new asset was created and there was no addition to or expansion of the profit making apparatus of the assessee - it is a routine expenditure allowable as revenue expenditure
Expenditure incurred for giving new look to the channel Aaj Tak - no doubt some enduring benefit will accrue to the assessee but giving a fresh look to the existing logo, no new asset was created and there was no addition to or expansion of the profit making apparatus of the assessee - it is a routine expenditure allowable as revenue expenditure
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