Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Penalty under Section 271-D - firm had accepted payments from the partners - applicability of the provisions of Section 269-SS - Section 273B of the Act would come to the aid and help of the respondent-assessee - HC
Penalty under Section 271-D - firm had accepted payments from the partners - applicability of the provisions of Section 269-SS - Section 273B of the Act would come to the aid and help of the respondent-assessee - HC
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