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. 28(iv) - waiver of the outstanding principal amount of loan - amount used for the purchase of capital asset, the waiver thereof is a capital receipt not chargeable to tax under section 28(iv) - disallowance under section 28(iv) restricted to the loan waiver which has been used for trading activity - AT
Addition u/s. 28(iv) - waiver of the outstanding principal amount of loan - amount used for the purchase of capital asset, the waiver thereof is a capital receipt not chargeable to tax under section 28(iv) - disallowance under section 28(iv) restricted to the loan waiver which has been used for trading activity - AT
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