Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition towards amount found credited in HSBC Bank account, Geneva - the assessee is a non resident and he does not have any business connection / interest in India - AO is not justified in placing the onus of proving a negative on the assessee.
Addition towards amount found credited in HSBC Bank account, Geneva - the assessee is a non resident and he does not have any business connection / interest in India - AO is not justified in placing the onus of proving a negative on the assessee.
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