Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
The audit report cannot replace the provisions of law and the principles laid down by the Hon’ble Court’s. - the assessee is entitled for the deduction of the expenses incurred on the study/feasibility report on the existing business being revenue in nature.
The audit report cannot replace the provisions of law and the principles laid down by the Hon’ble Court’s. - the assessee is entitled for the deduction of the expenses incurred on the study/feasibility report on the existing business being revenue in nature.
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