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...
Deduction u/s 80IB - Whether refund of excise duty be treated as income from manufacturing activity - Held Yes, There is a distinction between the Excise Duty Refund and Duty Draw Back/DEPB - AT
Deduction u/s 80IB - Whether refund of excise duty be treated as income from manufacturing activity - Held Yes, There is a distinction between the Excise Duty Refund and Duty Draw Back/DEPB - AT
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