Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Granting interest on interest on the delayed refund - admittedly, the claim for refund is crystallized only after decision of the Tribunal and the application is made by the assessee to the CBDT for condonation of delay. - Claim of assessee was rightly rejected.
Granting interest on interest on the delayed refund - admittedly, the claim for refund is crystallized only after decision of the Tribunal and the application is made by the assessee to the CBDT for condonation of delay. - Claim of assessee was rightly rejected.
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