Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition u/s 56(2)(vii)(b) - immovable property having difference between actual consideration and stamp duty value - the mere fact that some stray revenue entries have gone against the assessees or no sale deed had been executed in their favour would not amount to them having not actually “received” the land in issue once they have received the corresponding exact compensation of their respective shares under the land acquisition law. - AT
Addition u/s 56(2)(vii)(b) - immovable property having difference between actual consideration and stamp duty value - the mere fact that some stray revenue entries have gone against the assessees or no sale deed had been executed in their favour would not amount to them having not actually “received” the land in issue once they have received the corresponding exact compensation of their respective shares under the land acquisition law. - AT
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