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...
Profit on sale of shares as LTCG instead of STCG – donation is to be construed as a form of gift - Since the shares constitute a capital asset, it is but natural that on their transfer, the provisions of section 49(1) would be attracted - AT
Profit on sale of shares as LTCG instead of STCG – donation is to be construed as a form of gift - Since the shares constitute a capital asset, it is but natural that on their transfer, the provisions of section 49(1) would be attracted - AT
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