Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Disallowing the provisions made for raw materials, stores and spares treating the same as contingent liability - the assessee could not file any evidence or could not explain how this amount is allowable. - Additions confirmed - AT
Disallowing the provisions made for raw materials, stores and spares treating the same as contingent liability - the assessee could not file any evidence or could not explain how this amount is allowable. - Additions confirmed - AT
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