Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Since the assessee has treated the securities as investment and not as stock in trade in all the earlier A.Ys CIT(A) did't erred in directing the AO to assess the income as income from capital gain as disclosed by the appellant - AT
Since the assessee has treated the securities as investment and not as stock in trade in all the earlier A.Ys CIT(A) did't erred in directing the AO to assess the income as income from capital gain as disclosed by the appellant - AT
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