Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Long Term Capital Gain - loss claimed by the assessee - In the instant case the transaction was with the group company and at the price less than the book value. - this observation of the AO does not make the transaction as colorable device to reduce the tax burden. - AT
Long Term Capital Gain - loss claimed by the assessee - In the instant case the transaction was with the group company and at the price less than the book value. - this observation of the AO does not make the transaction as colorable device to reduce the tax burden. - AT
Note: It is a system-generated summary and is for quick reference only.