Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Purchases from sister concern - applicability of section 40(A)(2)(a) of the Act - The AO has not been able to bring any material on record to show as to how and in what manner the assessee intended to avoid payment of tax before invoking the provisions of Section 40A(2)(a) of the Act. - AT
Purchases from sister concern - applicability of section 40(A)(2)(a) of the Act - The AO has not been able to bring any material on record to show as to how and in what manner the assessee intended to avoid payment of tax before invoking the provisions of Section 40A(2)(a) of the Act. - AT
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