Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Admissibility of claim of deduction not made in the original return and not supported by a revised return - deduction u/s 43B - The appellate authorities have the discretion whether or not to permit such additional claims to be raised. - HC
Admissibility of claim of deduction not made in the original return and not supported by a revised return - deduction u/s 43B - The appellate authorities have the discretion whether or not to permit such additional claims to be raised. - HC
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