Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Computation of capital gain - evidence of cost of improvement - claim of the assessee was rightly rejected by authority below in the absence of the bills of material and labour or any proof of having incurred renovation expenditure - quotation was not an evidence of actual expenditure - no substantial question of law arise
Computation of capital gain - evidence of cost of improvement - claim of the assessee was rightly rejected by authority below in the absence of the bills of material and labour or any proof of having incurred renovation expenditure - quotation was not an evidence of actual expenditure - no substantial question of law arise
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