Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition on account of income siphoned out - benefit of section 10(23C)(iiiad) denied - AO just based his findings on the outflow without examining its ultimate use and its accounting done by the assessee. - benefit of exemption cannot be denied - AT
Addition on account of income siphoned out - benefit of section 10(23C)(iiiad) denied - AO just based his findings on the outflow without examining its ultimate use and its accounting done by the assessee. - benefit of exemption cannot be denied - AT
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