Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowance u/s 40A(3) - cash payments exceeding the sum of ₹ 20,000 - merely recording the connected purchase and sale transactions independently and separately instead of net adjusted amount in the cash book does not amount the violation of section 40A(3) - AT
Disallowance u/s 40A(3) - cash payments exceeding the sum of ₹ 20,000 - merely recording the connected purchase and sale transactions independently and separately instead of net adjusted amount in the cash book does not amount the violation of section 40A(3) - AT
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