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 of Depreciation by reducing Written down value of assets by subsidy received - incentive received by the assessee is not covered under the provisions of Explanation 10 to section 43(1) - Consequently, the subsidy amount received by the assessee is not to be reduced from the cost of assets. - AT
Disallowance of Depreciation by reducing Written down value of assets by subsidy received - incentive received by the assessee is not covered under the provisions of Explanation 10 to section 43(1) - Consequently, the subsidy amount received by the assessee is not to be reduced from the cost of assets. - AT
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