Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition being @25% Travelling expenses & conveyance expenses - Such expenses are incurred for the business purpose. Since the addition is made by the Assessing Officer on estimation, the ld. CIT(A) is justified in restricting the same to 10%. - AT
Addition being @25% Travelling expenses & conveyance expenses - Such expenses are incurred for the business purpose. Since the addition is made by the Assessing Officer on estimation, the ld. CIT(A) is justified in restricting the same to 10%. - AT
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