Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Principles of Natural Justice - sufficient opportunity of being heard - The action of the respondent in issuing multiple proposition notices proposing different tax liabilities and passing the impugned re-assessment order in haste cannot be appreciated - impugned order set aside with direction to pass fresh order
Principles of Natural Justice - sufficient opportunity of being heard - The action of the respondent in issuing multiple proposition notices proposing different tax liabilities and passing the impugned re-assessment order in haste cannot be appreciated - impugned order set aside with direction to pass fresh order
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