Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Whether pending allotment of NCSD would qualify as “commodities“ u/s 43(5) – whether its sale is Speculative transaction or Capital loss - PCD issued to existing shareholders - decided in favor of assessee - HC
Whether pending allotment of NCSD would qualify as “commodities“ u/s 43(5) – whether its sale is Speculative transaction or Capital loss - PCD issued to existing shareholders - decided in favor of assessee - HC
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