Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Additional depreciation u/s 32(1)(iia) - power turbines - Admissibility of additional depreciation cannot be denied to the assessee merely on the ground that electricity is not an article or thing. - AT
Additional depreciation u/s 32(1)(iia) - power turbines - Admissibility of additional depreciation cannot be denied to the assessee merely on the ground that electricity is not an article or thing. - AT
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