Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Once the Tribunal has taken the date of the transaction of TDR and arrived at a factual conclusion that the Power of Attorney in favour of the assessee may be irrevocable but it is subsequent in point of time that the Appeal does not raise any substantial question of law for consideration - HC
Once the Tribunal has taken the date of the transaction of TDR and arrived at a factual conclusion that the Power of Attorney in favour of the assessee may be irrevocable but it is subsequent in point of time that the Appeal does not raise any substantial question of law for consideration - HC
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