Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Nature of Income - assessee was instrumental in the election victory of certain candidates and that as a mark of admiration, some amount was given to the assessee - taxable as business income - HC
Nature of Income - assessee was instrumental in the election victory of certain candidates and that as a mark of admiration, some amount was given to the assessee - taxable as business income - HC
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