Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Whether the assessee’s claim for deduction under section 80IA of the Act could be denied merely on the ground that these D.G. units were catering to the captive power requirement - Held No - AT
Whether the assessee’s claim for deduction under section 80IA of the Act could be denied merely on the ground that these D.G. units were catering to the captive power requirement - Held No - AT
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