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...
Relief on account of Computation of book profit by AO u/s 115JB(2)(vii) - for the first time the net worth has exceeded the accumulated losses during the impugned assessment year - benefit allowed - AT
Relief on account of Computation of book profit by AO u/s 115JB(2)(vii) - for the first time the net worth has exceeded the accumulated losses during the impugned assessment year - benefit allowed - AT
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