Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Unexplained cash credits u/s.68 - amount collected on behalf of its sister concern - all three relevant parameters of identity, genuineness and creditworthiness have not been discharged at assessee’s behest in its endeavor to delete the impugned addition - AT
Unexplained cash credits u/s.68 - amount collected on behalf of its sister concern - all three relevant parameters of identity, genuineness and creditworthiness have not been discharged at assessee’s behest in its endeavor to delete the impugned addition - AT
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