Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Excise duty refund - revenue or capital income - eligibility for deduction u/s 80IB - subsidy received by way of refund of excise duty for setting up new industrial undertaking is a capital receipt and not taxable as income - AT
Excise duty refund - revenue or capital income - eligibility for deduction u/s 80IB - subsidy received by way of refund of excise duty for setting up new industrial undertaking is a capital receipt and not taxable as income - AT
Note: It is a system-generated summary and is for quick reference only.