Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowance of expenditure under the head soil purchase, tractor maintenance and other expenses - e assessee has failed to prove the expenditure incurred was reasonable and not excessive - disallowance made by the AO is reasonable - AT
Disallowance of expenditure under the head soil purchase, tractor maintenance and other expenses - e assessee has failed to prove the expenditure incurred was reasonable and not excessive - disallowance made by the AO is reasonable - AT
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