Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Interest on delayed refund of pre-deposit - the amount of pre deposit paid by the assessee under Section 35N is equivalent to the amount paid under Section 35 (F) of the Act and the same is to be treated as pre-deposit accordingly - AT
Interest on delayed refund of pre-deposit - the amount of pre deposit paid by the assessee under Section 35N is equivalent to the amount paid under Section 35 (F) of the Act and the same is to be treated as pre-deposit accordingly - AT
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