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...
Disallowance of penalty paid for infringement of law - sales tax penalty - as the payment was not to compensate the loss on account of delay in making the payment, but was on account of penalty for breach of law - amount cannot be allowed u/s 37(1) - AT
Disallowance of penalty paid for infringement of law - sales tax penalty - as the payment was not to compensate the loss on account of delay in making the payment, but was on account of penalty for breach of law - amount cannot be allowed u/s 37(1) - AT
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