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 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J, there is no question of levying any interest also under s. 201(1A) - AT
Disallowance u/s 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J, there is no question of levying any interest also under s. 201(1A) - AT
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