Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Disallowance of Interest on the ground that there is huge cash balance and the borrowed money is utilized for the non-business purpose – there is only one business of the assessee, part of which is not held to be illegal either by IT department or by any other government agency. - claim allowed - AT
Disallowance of Interest on the ground that there is huge cash balance and the borrowed money is utilized for the non-business purpose – there is only one business of the assessee, part of which is not held to be illegal either by IT department or by any other government agency. - claim allowed - AT
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