Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Since trial runs were carried out by the assessee from 1st March 2001, it must be held that the assessee has set up its business on 1st March 2001 - claim of revenue expenditure allowed u/s 37(1).... - HC
Since trial runs were carried out by the assessee from 1st March 2001, it must be held that the assessee has set up its business on 1st March 2001 - claim of revenue expenditure allowed u/s 37(1).... - HC
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