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...
TDS u/s 194H on incentives given to dealers - Anyone who achieved the actual sale target was entitled to visit the foreign destination - the relationship of principal and agent, was absent in the case - foreign travel expenses of the dealers could not be disallowed under Section 40(a)(ia) - HC
TDS u/s 194H on incentives given to dealers - Anyone who achieved the actual sale target was entitled to visit the foreign destination - the relationship of principal and agent, was absent in the case - foreign travel expenses of the dealers could not be disallowed under Section 40(a)(ia) - HC
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