Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowance of rent payment - assessee neither produce evidence of ownership of the property by those persons(land lord) nor furnish the copies of lease a agreements - TDS was also not deducted stating that individual payment was below the limit - the genuineness of the claim of deduction pertaining to rent expenditure remained unverified - disallowance upheld
Disallowance of rent payment - assessee neither produce evidence of ownership of the property by those persons(land lord) nor furnish the copies of lease a agreements - TDS was also not deducted stating that individual payment was below the limit - the genuineness of the claim of deduction pertaining to rent expenditure remained unverified - disallowance upheld
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