Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Family arrangement - Since the amount paid during the course of partition is to settle the inequalities in partition, therefore deemed to be immovable property. - Such amount is not an income liable to tax. - HC
Family arrangement - Since the amount paid during the course of partition is to settle the inequalities in partition, therefore deemed to be immovable property. - Such amount is not an income liable to tax. - HC
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