Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Applicability of section 80IA(10) – AO has also not pointed out any specific item of the eligible unit which is debited by the head office - assessee is entitled for benefit of Section-80 IA - HC
Applicability of section 80IA(10) – AO has also not pointed out any specific item of the eligible unit which is debited by the head office - assessee is entitled for benefit of Section-80 IA - HC
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