Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Long Term Capital Gains - benefit of indexation on cost of improvement incurred - The assessee had failed to demonstrate by any evidence the cost of improvement like bills / vouchers, approval of the local authorities and claim of expenditure claimed in the earlier return of incomes. Assessee is not entitled to the relief claimed in these appeals. - AT
Long Term Capital Gains - benefit of indexation on cost of improvement incurred - The assessee had failed to demonstrate by any evidence the cost of improvement like bills / vouchers, approval of the local authorities and claim of expenditure claimed in the earlier return of incomes. Assessee is not entitled to the relief claimed in these appeals. - AT
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