Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Expenses towards severance fees - prior period revenue expenditure - severing the tie from using intellectual property as well as trade name - severance fee not covered under any specific head of capital expenditure as per accounting standard (AS) issued by ICAI - claim of expenditure allowed.
Expenses towards severance fees - prior period revenue expenditure - severing the tie from using intellectual property as well as trade name - severance fee not covered under any specific head of capital expenditure as per accounting standard (AS) issued by ICAI - claim of expenditure allowed.
Note: It is a system-generated summary and is for quick reference only.
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