Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Valuation u/s 50C - determined by the Stamp Valuation Authority is higher than the sale consideration declared by the assessee - There is no merits in assessee's claim of undue hardships being caused to the taxpayers unless a tolerance band is read into the provisions of the section 50C - AT
Valuation u/s 50C - determined by the Stamp Valuation Authority is higher than the sale consideration declared by the assessee - There is no merits in assessee's claim of undue hardships being caused to the taxpayers unless a tolerance band is read into the provisions of the section 50C - AT
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