Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition u/s 56(2)(v) - whether gift cannot be revoked after acceptance? - It was a temporary advancement of the money by the transferor to the assessee and the amount was repaid when asked for, as per the transfer document - No addition - AT
Addition u/s 56(2)(v) - whether gift cannot be revoked after acceptance? - It was a temporary advancement of the money by the transferor to the assessee and the amount was repaid when asked for, as per the transfer document - No addition - AT
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