Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Capital gain computation - deduction of indexed cost of improvement - amount paid by the appellant to the erstwhile owners requires to be allowed under the head “cost of improvement” while computing taxable amount of long term capital gain - AT
Capital gain computation - deduction of indexed cost of improvement - amount paid by the appellant to the erstwhile owners requires to be allowed under the head “cost of improvement” while computing taxable amount of long term capital gain - AT
Note: It is a system-generated summary and is for quick reference only.
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