Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Correct head of income - interest income on fixed deposits in Banks - assessee is under the process of setting up of infrastructure facility of Expressway - The assessee reduced the interest from its work-in- progress - so the interest earned could not be treated as income from other sources.
Correct head of income - interest income on fixed deposits in Banks - assessee is under the process of setting up of infrastructure facility of Expressway - The assessee reduced the interest from its work-in- progress - so the interest earned could not be treated as income from other sources.
Note: It is a system-generated summary and is for quick reference only.