Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Interest sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme - the Respondent No.1 (CIT) Designated Authority having no power or authority to add/include this amount to the disputed tax under the provisions of the DTVSV Act. - HC
Interest sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme - the Respondent No.1 (CIT) Designated Authority having no power or authority to add/include this amount to the disputed tax under the provisions of the DTVSV Act. - HC
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