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...
In the case of an assessee company, which is engaged in the business of Life Insurance, the expenditure incurred with regard to increase in share capital is allowable as deduction by treating it as revenue in nature- AT
In the case of an assessee company, which is engaged in the business of Life Insurance, the expenditure incurred with regard to increase in share capital is allowable as deduction by treating it as revenue in nature- AT
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