Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Share trading loss - business loss OR speculation loss - the funds deployed in the business of granting loans and advances by the Assessee was more over a number of AYs. - Thus the principal business of the Assessee was giving of loans and advances and therefore the Assessee was outside the mischief of Explanation to Sec.73 - AT
Share trading loss - business loss OR speculation loss - the funds deployed in the business of granting loans and advances by the Assessee was more over a number of AYs. - Thus the principal business of the Assessee was giving of loans and advances and therefore the Assessee was outside the mischief of Explanation to Sec.73 - AT
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