Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition of amount transferred from deferred income [reserves] to profit and loss account - it is a notional entry in its books of account and not effecting the real profit and loss account of the assessee and the provisions of sec.28(iv) have no application
Addition of amount transferred from deferred income [reserves] to profit and loss account - it is a notional entry in its books of account and not effecting the real profit and loss account of the assessee and the provisions of sec.28(iv) have no application
Note: It is a system-generated summary and is for quick reference only.