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...
Transfer Pricing - Arm Length Price - Adjustment on the basis of labour charges - When regular employees are working with an assessee, he cannot terminate their services because of lesser capacity utilization during the year. .... - AT
Transfer Pricing - Arm Length Price - Adjustment on the basis of labour charges - When regular employees are working with an assessee, he cannot terminate their services because of lesser capacity utilization during the year. .... - AT
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