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...
Nature of payment – capital or revenue - Whether the royalty paid and the technical guidance fee paid in terms of the Technical Collaboration Agreement are in the capital field or in the revenue field - running royalty is allowed as revenue expenditure - AT
Nature of payment – capital or revenue - Whether the royalty paid and the technical guidance fee paid in terms of the Technical Collaboration Agreement are in the capital field or in the revenue field - running royalty is allowed as revenue expenditure - AT
Note: It is a system-generated summary and is for quick reference only.
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