Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Income received by the Assessee from letting of the premises - premises are furnished and centrally air conditioned - ITAT was correct in holding that the rental income should be treated as ‘income from other sources’ - deduction in terms of Section 57 (iii) allowed - HC
Income received by the Assessee from letting of the premises - premises are furnished and centrally air conditioned - ITAT was correct in holding that the rental income should be treated as ‘income from other sources’ - deduction in terms of Section 57 (iii) allowed - HC
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