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 194C - profit sharing - provisions of section 194C of the Act are not attracted in this case as the payments made by the assessee to jobbers / arbitragers represent share of the jobbers / arbitragers under the agreement which is on principal to principal basis - AT
TDS u/s 194C - profit sharing - provisions of section 194C of the Act are not attracted in this case as the payments made by the assessee to jobbers / arbitragers represent share of the jobbers / arbitragers under the agreement which is on principal to principal basis - AT
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