Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Additions on account of expenditure on speed-boat owned by the assessee - the assessee has suo-moto disallowed 25% of the expenditure on estimated basis to account for personal element / usage - No further addition is required.
Additions on account of expenditure on speed-boat owned by the assessee - the assessee has suo-moto disallowed 25% of the expenditure on estimated basis to account for personal element / usage - No further addition is required.
Note: It is a system-generated summary and is for quick reference only.