Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition on account of bogus sale - accommodation entries - Assessee has failed to produce any credible evidence to establish that cash sales were effected of brass scrap. The surrounding circumstances also show that there was no man-power available with the assessee to deal with the huge quantity of brass scrap. - additions confirmed - AT
Addition on account of bogus sale - accommodation entries - Assessee has failed to produce any credible evidence to establish that cash sales were effected of brass scrap. The surrounding circumstances also show that there was no man-power available with the assessee to deal with the huge quantity of brass scrap. - additions confirmed - AT
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