Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Nature of income - Though the assessee has financial service as an ancillary object to its main object, such activity is not the main business activity of the assessee - AO was right in treating interest income under the head ‘Income from other sources’ - AT
Nature of income - Though the assessee has financial service as an ancillary object to its main object, such activity is not the main business activity of the assessee - AO was right in treating interest income under the head ‘Income from other sources’ - AT
Note: It is a system-generated summary and is for quick reference only.