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...
Addition u/s. 40A(2)(b) - the interest paid by the assessee @ 15% to four related persons was excessive or not - AO has not given any finding in respect of fair market rate of interest paid by the assessee - AT
Addition u/s. 40A(2)(b) - the interest paid by the assessee @ 15% to four related persons was excessive or not - AO has not given any finding in respect of fair market rate of interest paid by the assessee - AT
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