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...
Exemption under 10(23C) - It is not statutorily incumbent upon the assessee to obtain registration u/s 12A of the Act, to enable it for exemption u/s 10(23C) of the Act. - As its receipts, don't exceed Rs. One Crore and the assessee trust exists solely for the educational purpose and not for the purpose of profit, exemption allowed .... - AT
Exemption under 10(23C) - It is not statutorily incumbent upon the assessee to obtain registration u/s 12A of the Act, to enable it for exemption u/s 10(23C) of the Act. - As its receipts, don't exceed Rs. One Crore and the assessee trust exists solely for the educational purpose and not for the purpose of profit, exemption allowed .... - AT
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