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...
Deduction of future expenses - accrued liability towards construction of building which was sold as incomplete during construction - it is not a contingent liability- the expenditure incurred by the assessee company during the financial years subsequent to the sale of the building, is eligible for deduction in computation of taxable income - HC
Deduction of future expenses - accrued liability towards construction of building which was sold as incomplete during construction - it is not a contingent liability- the expenditure incurred by the assessee company during the financial years subsequent to the sale of the building, is eligible for deduction in computation of taxable income - HC
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