Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The stand of the AO is that assessee should have used its own fund instead of interest bearing borrowings for running the business. - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - AT
The stand of the AO is that assessee should have used its own fund instead of interest bearing borrowings for running the business. - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - AT
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