Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Profit on sale of agricultural land - income from business OR capital gain - the assessee with a sole motive of dealing in land acquired the land and sold the same which can be nothing but adventure in the nature of trade - AT
Profit on sale of agricultural land - income from business OR capital gain - the assessee with a sole motive of dealing in land acquired the land and sold the same which can be nothing but adventure in the nature of trade - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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