Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition u/s 68 - share capital and premium - Making investment through cash in itself raises doubt and the assessee has merely furnished confirmation from said subscriber without any detail of source of the cash in the hands of the subscriber companies - In the independent enquiry made by the AO through Inspector, those companies were neither found at the addresses given nor responded to summons issued - the assessee hasn't discharged its onus u/s 68
Addition u/s 68 - share capital and premium - Making investment through cash in itself raises doubt and the assessee has merely furnished confirmation from said subscriber without any detail of source of the cash in the hands of the subscriber companies - In the independent enquiry made by the AO through Inspector, those companies were neither found at the addresses given nor responded to summons issued - the assessee hasn't discharged its onus u/s 68
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