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...
Income from the sale of the property - capital gains or business income - the quantum or number of investments i.e. whether the assessee invested in a single property or in many small properties to get better appreciation, does not change the nature of the investment to categorize it as business transaction - directed to treat the income from the sale of property as under the head ‘capital gain’
Income from the sale of the property - capital gains or business income - the quantum or number of investments i.e. whether the assessee invested in a single property or in many small properties to get better appreciation, does not change the nature of the investment to categorize it as business transaction - directed to treat the income from the sale of property as under the head ‘capital gain’
Note: It is a system-generated summary and is for quick reference only.
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