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 u/s 40A(3) - cash payment in excess of limits prescribed - supply of country liquor is made, only when the payment is made by the assessee to the supplier - the payments in question were made in exceptional circumstances and hence fall within the exception read with rule 6DD - AT
Disallowance u/s 40A(3) - cash payment in excess of limits prescribed - supply of country liquor is made, only when the payment is made by the assessee to the supplier - the payments in question were made in exceptional circumstances and hence fall within the exception read with rule 6DD - AT
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