Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition of rent expenses - some of group concerns were situated in the same premises - While denying the claim of the assessee, Revenue has not factored in the business exigencies as explained by the assessee - AT
Addition of rent expenses - some of group concerns were situated in the same premises - While denying the claim of the assessee, Revenue has not factored in the business exigencies as explained by the assessee - AT
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