Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowance of investment written off - assessee has made investment in the HTM category as per the guidelines laid down by the RBI and claimed amortization of premium till the period maturity - the loss suffered by the assessee as a result of the amount in question having become irrecoverable is incidental to the assessee’s business and the same is allowable as deduction. - AT
Disallowance of investment written off - assessee has made investment in the HTM category as per the guidelines laid down by the RBI and claimed amortization of premium till the period maturity - the loss suffered by the assessee as a result of the amount in question having become irrecoverable is incidental to the assessee’s business and the same is allowable as deduction. - AT
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