Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Revision u/s 264 in favor of assessee - CIT rejected the application on the ground that, the assessee has filed application only against the order of assessment - Additions towards cash payment in violation of section 40A(3) in the reassessment proceedings - order of CIT sustained.
Revision u/s 264 in favor of assessee - CIT rejected the application on the ground that, the assessee has filed application only against the order of assessment - Additions towards cash payment in violation of section 40A(3) in the reassessment proceedings - order of CIT sustained.
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