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...
Eligibility for exemption u/s 10B - Tribunal did not commit any error in holding that the assessee was a 100% Export Oriented Undertaking and not an SEZ Unit and therefore, entitled to deduction under section 10B of the Act - HC
Eligibility for exemption u/s 10B - Tribunal did not commit any error in holding that the assessee was a 100% Export Oriented Undertaking and not an SEZ Unit and therefore, entitled to deduction under section 10B of the Act - HC
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