Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The assessee under consideration has one truck only and the same was being used for purpose of business, hence depreciation should be allowed to the assessee - since the truck are not used for renting, provisions of presumptive income U/s 44AE not applicable - AT
The assessee under consideration has one truck only and the same was being used for purpose of business, hence depreciation should be allowed to the assessee - since the truck are not used for renting, provisions of presumptive income U/s 44AE not applicable - AT
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