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...
Entitlement for claim of deduction u/s 80IC for first year - the business of the assessee could not be said to be reconstruction of a business already in existence - it is not necessary to define as to what the expression "splitting up of a business" means - HC
Entitlement for claim of deduction u/s 80IC for first year - the business of the assessee could not be said to be reconstruction of a business already in existence - it is not necessary to define as to what the expression "splitting up of a business" means - HC
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