Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Entitlement to benefit of Section 10A - issue raised for the first time before the tribunal - No reason to think that the Tribunal has committed an illegality by directing the Assessing Officer to decide the matter afresh duly adverting to the claim of the assessee - HC
Entitlement to benefit of Section 10A - issue raised for the first time before the tribunal - No reason to think that the Tribunal has committed an illegality by directing the Assessing Officer to decide the matter afresh duly adverting to the claim of the assessee - HC
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