Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Capital gain - nature of land sold - capital asset v/s agricultural land - whether the agricultural land sold by the assessee or his HUF is a ‘capital asset’? - land sold by the assessee is situated approximately 5.5 km from the municipal limits - Definitely the property is not situated within 5 km of the municipality limits of that particular region.
Capital gain - nature of land sold - capital asset v/s agricultural land - whether the agricultural land sold by the assessee or his HUF is a ‘capital asset’? - land sold by the assessee is situated approximately 5.5 km from the municipal limits - Definitely the property is not situated within 5 km of the municipality limits of that particular region.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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