Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Entertainment expense - providing foods to clients and customers as a part of business courtesy - membership in the club on behalf of assessee-company - There is no allegation of the AO that the above expenses have been incurred by assessee in unauthorized manner - Irrespective of the amount, expenses allowed. - AT
Entertainment expense - providing foods to clients and customers as a part of business courtesy - membership in the club on behalf of assessee-company - There is no allegation of the AO that the above expenses have been incurred by assessee in unauthorized manner - Irrespective of the amount, expenses allowed. - AT
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