Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition u/s 68 – cash were deposited in the bank account of the assessee - The assertion of the assessee in this regard was that it was the amount received from his clients is not true - HC
Addition u/s 68 – cash were deposited in the bank account of the assessee - The assertion of the assessee in this regard was that it was the amount received from his clients is not true - HC
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