Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Whether the provisions of section 292BB of the act come to the rescue of the department, even when the notice u/s 143(2) of the Act is not issued within the stipulated time? - Held No - the issuance of notice u/s 143(2) of the Act is not procedural irregularities and the same is not curable - AT
Whether the provisions of section 292BB of the act come to the rescue of the department, even when the notice u/s 143(2) of the Act is not issued within the stipulated time? - Held No - the issuance of notice u/s 143(2) of the Act is not procedural irregularities and the same is not curable - AT
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