Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition u/s. 40A(2)(b) - the interest paid by the assessee @ 15% to four related persons was excessive or not - AO has not given any finding in respect of fair market rate of interest paid by the assessee - AT
Addition u/s. 40A(2)(b) - the interest paid by the assessee @ 15% to four related persons was excessive or not - AO has not given any finding in respect of fair market rate of interest paid by the assessee - AT
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