Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowance of amount paid on donation and subscription - this claim is not fully verifiable in the absence of the relevant details and supporting documentary evidence - hence it would be fair and reasonable to allow the claim of the assessee on account of donations and subscriptions only to the extent of 50%
Disallowance of amount paid on donation and subscription - this claim is not fully verifiable in the absence of the relevant details and supporting documentary evidence - hence it would be fair and reasonable to allow the claim of the assessee on account of donations and subscriptions only to the extent of 50%
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