Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Denial of deduction u/s 80M on the ground that dividend was subject to dividend distribution tax (DDT) - provisions of section 115-O will not negate the assessee’s claim for deduction u/s 80M in the year - AT
Denial of deduction u/s 80M on the ground that dividend was subject to dividend distribution tax (DDT) - provisions of section 115-O will not negate the assessee’s claim for deduction u/s 80M in the year - AT
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