Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
As the books of accounts had not been produced and were not regularly maintained, the book results should be rejected - as far as total turnover is concerned, the appellate authorities are right in holding that the figure of ₹ 18.43 crores cannot be disputed as the assessee was only doing development work for the Greater Noida Authority - HC
As the books of accounts had not been produced and were not regularly maintained, the book results should be rejected - as far as total turnover is concerned, the appellate authorities are right in holding that the figure of ₹ 18.43 crores cannot be disputed as the assessee was only doing development work for the Greater Noida Authority - HC
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