Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Non-compete fee paid to Sri.U.Mohan Rao - revenue expenditure v/s capital expenditure - the payment was in respect of the performing of the business of the assessee - held as revenue in nature - HC
Non-compete fee paid to Sri.U.Mohan Rao - revenue expenditure v/s capital expenditure - the payment was in respect of the performing of the business of the assessee - held as revenue in nature - HC
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