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...
Change in accounting method - mercantile system to cash system - The explanation given by the assessee that there was always a gap between raising the debit note for commission and actual receipt of commission by cheque from the party is acceptable.... - HC
Change in accounting method - mercantile system to cash system - The explanation given by the assessee that there was always a gap between raising the debit note for commission and actual receipt of commission by cheque from the party is acceptable.... - HC
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