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 u/s 40(a)(ia) - The training was given to the pilots and other staff as per the requirement of the DGCA Rules – thus, it was only a part of the eligibility of the pilots and other staff for working in the industry of aviation and such training would not fall under the term "service make available" - AT
Disallowance u/s 40(a)(ia) - The training was given to the pilots and other staff as per the requirement of the DGCA Rules – thus, it was only a part of the eligibility of the pilots and other staff for working in the industry of aviation and such training would not fall under the term "service make available" - AT
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