Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Reopening of assessment u/s 148 – assessee disclosed all the material facts in the return which was under scrutiny u/s 143(3) - if the AO had doubt about the validity of the claim in law, during scrutiny the same could have been examined - notice beyond 4 years quashed - HC
Reopening of assessment u/s 148 – assessee disclosed all the material facts in the return which was under scrutiny u/s 143(3) - if the AO had doubt about the validity of the claim in law, during scrutiny the same could have been examined - notice beyond 4 years quashed - HC
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