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...
Agents incentive expenses - AO has not established that the payments made to the related parties are excessive or unreasonable under the three criterias specified in section 40A(2)(a) - expense allowed - AT
Agents incentive expenses - AO has not established that the payments made to the related parties are excessive or unreasonable under the three criterias specified in section 40A(2)(a) - expense allowed - AT
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