Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Unsecured loan u/s 68 - Assessee did not produce the 200 odd farmers from whom the Assessee had borrowed an unsecured loan - factually the ITAT has found the addition to be justified and going by ratio of the aforementioned decision, this Court should not interfere with such factual determination by the ITAT. - HC
Unsecured loan u/s 68 - Assessee did not produce the 200 odd farmers from whom the Assessee had borrowed an unsecured loan - factually the ITAT has found the addition to be justified and going by ratio of the aforementioned decision, this Court should not interfere with such factual determination by the ITAT. - HC
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