Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
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...
Treatment of compensation received – The amount was received because the assessee had given up its right to purchase and/or to operate the property - it is loss of source of income to the assessee - not taxable - AT
Treatment of compensation received – The amount was received because the assessee had given up its right to purchase and/or to operate the property - it is loss of source of income to the assessee - not taxable - AT
Note: It is a system-generated summary and is for quick reference only.
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