Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Reference to VO is not valid as the AO has not brought any material on record to establish that the assessee had made any unaccounted investment in the construction of the building in question - HC
Reference to VO is not valid as the AO has not brought any material on record to establish that the assessee had made any unaccounted investment in the construction of the building in question - HC
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