Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Penalty u/s. 271 - Disallowance of expenses were beyond the scope of limited scrutiny for which assessee’s case was selected and hence it cannot be held that simply because assessee’s case was selected for scrutiny, therefore, assessee was persuaded for offering the disallowance of expenses. - No penalty
Penalty u/s. 271 - Disallowance of expenses were beyond the scope of limited scrutiny for which assessee’s case was selected and hence it cannot be held that simply because assessee’s case was selected for scrutiny, therefore, assessee was persuaded for offering the disallowance of expenses. - No penalty
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