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...
Once inclusion of income from the transfer of securities is held to be falling only under the head “Capital gains“, it cannot be considered as `Business income”, whether speculative or non- speculative - AT
Once inclusion of income from the transfer of securities is held to be falling only under the head “Capital gains“, it cannot be considered as `Business income”, whether speculative or non- speculative - AT
Note: It is a system-generated summary and is for quick reference only.