Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Seeking refund with interest on the basis of Income Tax Returns (ITR) - Withholding of refund u/s 241A - scrutiny assessment u/s 143(3) is pending - an intimation under Section 143 1) is not to be considered as an assessment. No merit in petitioners argument.
Seeking refund with interest on the basis of Income Tax Returns (ITR) - Withholding of refund u/s 241A - scrutiny assessment u/s 143(3) is pending - an intimation under Section 143 1) is not to be considered as an assessment. No merit in petitioners argument.
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