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 under section 80-IA - choosing of the initial assessment year - it is the option of the assessee to choose the initial assessment year for claiming deduction under section 80-IA of the Act - AT
Disallowance under section 80-IA - choosing of the initial assessment year - it is the option of the assessee to choose the initial assessment year for claiming deduction under section 80-IA of the Act - AT
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