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...
Determination of Business Income – Set off of Depreciation/ Losses - The Revenue was not correct in law in denying the set off of the unabsorbed depreciation allowance/loss of the assessee's eligible unit/s against its income from other sources in terms of ss. 32(2), 70 & 71 - AT
Determination of Business Income – Set off of Depreciation/ Losses - The Revenue was not correct in law in denying the set off of the unabsorbed depreciation allowance/loss of the assessee's eligible unit/s against its income from other sources in terms of ss. 32(2), 70 & 71 - AT
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