Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary of the trucks belonging or hired by the related persons must have been paid by the assessee - No addition - AT
Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary of the trucks belonging or hired by the related persons must have been paid by the assessee - No addition - AT
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