Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Levy of capital gains – Sale of land - agricultural land or Non-agricultural land – physical verification of the land will clinch the issue without any doubt, so that not only on legal principles but also factually also assessee’s contentions can be proved or disproved - AT
Levy of capital gains – Sale of land - agricultural land or Non-agricultural land – physical verification of the land will clinch the issue without any doubt, so that not only on legal principles but also factually also assessee’s contentions can be proved or disproved - AT
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