Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Penalty u/s 271(1)(c) - Revised Return surrendering the amounts as income - coercion of the authorities in survey - assessee furnished a plausible explanation, which required an investigation and inquiry - without holding any inquiry finding of guilty animus or concealment of income could not have been rendered by the AO - penalty deleted
Penalty u/s 271(1)(c) - Revised Return surrendering the amounts as income - coercion of the authorities in survey - assessee furnished a plausible explanation, which required an investigation and inquiry - without holding any inquiry finding of guilty animus or concealment of income could not have been rendered by the AO - penalty deleted
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