Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Powers of CIT(A) u/s 251 - Enhancement of assessment - New source of income introduced by CIT(A) while deciding the appeal and enhancement of income - Deemed dividend u/s.2(22)(e) - The issue of deemed dividend u/s.2(22)(e) of the Act, were never subject matter of assessment order - enhancement made by CIT(A) on altogether new issues is without authority of law - AT
Powers of CIT(A) u/s 251 - Enhancement of assessment - New source of income introduced by CIT(A) while deciding the appeal and enhancement of income - Deemed dividend u/s.2(22)(e) - The issue of deemed dividend u/s.2(22)(e) of the Act, were never subject matter of assessment order - enhancement made by CIT(A) on altogether new issues is without authority of law - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
