Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not been rejected. The profit shown by the assessee during the current year is better than that disclosed in earlier year. - Claim of expenses allowed.
Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not been rejected. The profit shown by the assessee during the current year is better than that disclosed in earlier year. - Claim of expenses allowed.
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