Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Revision under section 263 - in the absence of a positive finding of application of twin conditions that the order sought to be revised is erroneous and it is prejudicial to the interests of the revenue, it was not open for the ld. CIT to assume jurisdiction.... - AT
Revision under section 263 - in the absence of a positive finding of application of twin conditions that the order sought to be revised is erroneous and it is prejudicial to the interests of the revenue, it was not open for the ld. CIT to assume jurisdiction.... - AT
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