Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Treatment to agriculture income - none of these two aspects were established by the assessee i.e. the ownership of the agricultural land in the hands of the assessee and the basis of computing agricultural income - additions confirmed - AT
Treatment to agriculture income - none of these two aspects were established by the assessee i.e. the ownership of the agricultural land in the hands of the assessee and the basis of computing agricultural income - additions confirmed - AT
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