Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Reopening of assessment - addition made u/s 68 - non production of directors in person of share holder companies - mere reason of non production of directors in person of share holder companies same cannot be a justified ground to draw adverse inference u/s 68
Reopening of assessment - addition made u/s 68 - non production of directors in person of share holder companies - mere reason of non production of directors in person of share holder companies same cannot be a justified ground to draw adverse inference u/s 68
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