Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Deemed dividend u/s 2(22)(e) - If the assessee company which has received the loan is not a shareholder then fiction cannot be extended on the ground that the directors were common - no addition - AT
Deemed dividend u/s 2(22)(e) - If the assessee company which has received the loan is not a shareholder then fiction cannot be extended on the ground that the directors were common - no addition - AT
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