Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Depreciation – asset in question was vacant for part period and not put to use by the assessee company for the purpose of carrying on its business and earning profits there from - no depreication - AT
Depreciation – asset in question was vacant for part period and not put to use by the assessee company for the purpose of carrying on its business and earning profits there from - no depreication - AT
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