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...
The gain or profit arising to the assessee during the current year as a result of valuation of shares in respect of which the loss was determined in earlier years, is also to be treated as a speculation. .... - AT
The gain or profit arising to the assessee during the current year as a result of valuation of shares in respect of which the loss was determined in earlier years, is also to be treated as a speculation. .... - AT
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