Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Additions of Bank deposits made u/s 68 - Once it is held that the impugned deposits may represent sales collection, then the question of estimation of profit would arise. - the provisions of sec. 44AF shall not have application in the facts and circumstances of the case. - AT
Additions of Bank deposits made u/s 68 - Once it is held that the impugned deposits may represent sales collection, then the question of estimation of profit would arise. - the provisions of sec. 44AF shall not have application in the facts and circumstances of the case. - AT
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