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...
Reimbursement of expenses paid in connection with export consignment shipped from India to Lusaka(Zambia) cannot be disallowed invoking provisions of Section 40(a)(ia) as there is no liability on the assessee to deduct tax at source u/s 194C - AT
Reimbursement of expenses paid in connection with export consignment shipped from India to Lusaka(Zambia) cannot be disallowed invoking provisions of Section 40(a)(ia) as there is no liability on the assessee to deduct tax at source u/s 194C - AT
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