Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Penalty u/s 271-D - default u/s 269SS - transactions between the assessee and the Commission Agent who sale agriculture crops - receipt by the assessee against the sale of the crops was neither the loan nor the deposit, therefore the provisions of Section 269SS were not applicable and as such penalty levied u/s 271D is not sustainable
Penalty u/s 271-D - default u/s 269SS - transactions between the assessee and the Commission Agent who sale agriculture crops - receipt by the assessee against the sale of the crops was neither the loan nor the deposit, therefore the provisions of Section 269SS were not applicable and as such penalty levied u/s 271D is not sustainable
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