Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Treatment of rental income under house property - Disclosure of rental income received from the property by the assessee as business receipts and the assessee has claimed the other expenditure against the business receipts - On perusal of the facts, prima-facie the claim of business expenses against the rental income in not a prudent practice. - AT
Treatment of rental income under house property - Disclosure of rental income received from the property by the assessee as business receipts and the assessee has claimed the other expenditure against the business receipts - On perusal of the facts, prima-facie the claim of business expenses against the rental income in not a prudent practice. - AT
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