Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Not allowing the assessee set-off of the business losses against other eligible heads of income in accordance with the law is a mistake apparent from records u/s 154 - AO was directed to rectify its order.
Not allowing the assessee set-off of the business losses against other eligible heads of income in accordance with the law is a mistake apparent from records u/s 154 - AO was directed to rectify its order.
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