Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Addition u/s 69A - unexplained cash deposits in the bank account - onus to prove - The Tribunal noted that the appellant had provided evidence to support the source of cash deposits, demonstrating legitimate cash withdrawals preceding the deposits. It concluded that the Assessing Officer had not presented any adverse material to refute the appellant's claims. Therefore, the Tribunal directed the AO to delete the impugned addition under section 69A.
Addition u/s 69A - unexplained cash deposits in the bank account - onus to prove - The Tribunal noted that the appellant had provided evidence to support the source of cash deposits, demonstrating legitimate cash withdrawals preceding the deposits. It concluded that the Assessing Officer had not presented any adverse material to refute the appellant's claims. Therefore, the Tribunal directed the AO to delete the impugned addition under section 69A.
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