Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Income on compulsorily convertible debentures (“CCD”) - Mere fact that the CCDs were funded using monies received by the appellant from its immediate shareholder does not make the arrangement a back-to-back transaction. - AO directed to accept the return of income filed by the assessee - AT
Income on compulsorily convertible debentures (“CCD”) - Mere fact that the CCDs were funded using monies received by the appellant from its immediate shareholder does not make the arrangement a back-to-back transaction. - AO directed to accept the return of income filed by the assessee - AT
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