Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Addition to the valuation of unsold flats - the valuation of unsold stock at the close of an accounting period is a necessary part of the process of determining the trading results of that period and can in no sense be regarded as the source of such profits - valuing unsold flats at the average of sale price and assessed profit attributable to unsold flats is not permissible
Addition to the valuation of unsold flats - the valuation of unsold stock at the close of an accounting period is a necessary part of the process of determining the trading results of that period and can in no sense be regarded as the source of such profits - valuing unsold flats at the average of sale price and assessed profit attributable to unsold flats is not permissible
Note: It is a system-generated summary and is for quick reference only.