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...
Assessee was bound to deduct tax under section 194C and could not take refuge under second and third provisos inserted by Finance Act, 2005 with effect from 1-6-2005 for justifying its failure to deduct tax at source, prior to 1-6-2005... - AT
Assessee was bound to deduct tax under section 194C and could not take refuge under second and third provisos inserted by Finance Act, 2005 with effect from 1-6-2005 for justifying its failure to deduct tax at source, prior to 1-6-2005... - AT
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