Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition of Short term capital gains u/s 45 - agriculture land - land sold as capital asset - transfer of land within a short span of one year, clearly reveals that the land under consideration was never intended by the assessee to be exploited for agricultural operations - additions confirmed.
Addition of Short term capital gains u/s 45 - agriculture land - land sold as capital asset - transfer of land within a short span of one year, clearly reveals that the land under consideration was never intended by the assessee to be exploited for agricultural operations - additions confirmed.
Note: It is a system-generated summary and is for quick reference only.
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