Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Validity of notice u/s 148 - The mere fact that the Assessing Officer did not give reasons for not disturbing the claim made by the Assessee in the final order of assessment would not authorize the Assessing Officer to reopen the same issue even within a period of four years - HC
Validity of notice u/s 148 - The mere fact that the Assessing Officer did not give reasons for not disturbing the claim made by the Assessee in the final order of assessment would not authorize the Assessing Officer to reopen the same issue even within a period of four years - HC
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