Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of contract, the expenditure are directly related to business interest of the assessee. - Allowed as revenue expenditure.
Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of contract, the expenditure are directly related to business interest of the assessee. - Allowed as revenue expenditure.
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