Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition of unexplained investments in purchase of agricultural land u/s 69 - This co-purchaser admittedly is not entitled to purchase agricultural lands. We observe that even he had purchased the land in assessee’s name, the latter is the sole owner thereof as per the provisions of the Benami transations (Prohibition) Act 1988. - Additions confirmed - AT
Addition of unexplained investments in purchase of agricultural land u/s 69 - This co-purchaser admittedly is not entitled to purchase agricultural lands. We observe that even he had purchased the land in assessee’s name, the latter is the sole owner thereof as per the provisions of the Benami transations (Prohibition) Act 1988. - Additions confirmed - AT
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