Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Undisclosed income u/s 69 - additions based on messages found from the mobile phone - there was no justification for making addition to the total income of the assessee on account of amount worked out on the basis of alleged suspicious messages relating to hawala transactions found from the mobile phone of the assessee by treating it as undisclosed income u/s 69 - AT
Undisclosed income u/s 69 - additions based on messages found from the mobile phone - there was no justification for making addition to the total income of the assessee on account of amount worked out on the basis of alleged suspicious messages relating to hawala transactions found from the mobile phone of the assessee by treating it as undisclosed income u/s 69 - AT
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