Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Capital gains on partition among family members - determining market value of property - compromise decree resulted in assessee acquiring shares of others - no transfer of property from co-sharers to assessee for 6/8th share on payment of sum - assessee deemed to have acquired property under decree on devolution from father, not through co-parceners - entire capital gains to be treated as long-term - decided in favor of assessee.
Capital gains on partition among family members - determining market value of property - compromise decree resulted in assessee acquiring shares of others - no transfer of property from co-sharers to assessee for 6/8th share on payment of sum - assessee deemed to have acquired property under decree on devolution from father, not through co-parceners - entire capital gains to be treated as long-term - decided in favor of assessee.
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