Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Assessment u/s 153A/153C - recording of satisfaction as the AO of the searched person is mandatory to initiate the proceedings even if AO for both the same and satisfaction recorded as AO of other person i.e. assessee - jurisdiction for issuance of notice u/s 153C cannot be sustained
Assessment u/s 153A/153C - recording of satisfaction as the AO of the searched person is mandatory to initiate the proceedings even if AO for both the same and satisfaction recorded as AO of other person i.e. assessee - jurisdiction for issuance of notice u/s 153C cannot be sustained
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