Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Capital gain - assessee has argued that the assessee is a society and did not incur any cost to acquire the TDR attached to land owned by it and transferred the same to a developer for a consideration for construction of a floor space and transfer of TDR would not give rise to any capital gains chargeable to tax - Additions deleted by accepting the argument - AT
Capital gain - assessee has argued that the assessee is a society and did not incur any cost to acquire the TDR attached to land owned by it and transferred the same to a developer for a consideration for construction of a floor space and transfer of TDR would not give rise to any capital gains chargeable to tax - Additions deleted by accepting the argument - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
