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...
Allowability of bond issue expenses - The expenses are having definite role in reorganizing the company and thus played a role in enhancing the value of the company. - the bond issue expenses in the case of the assessee are not allowable u/s 37(1) of the Act as revenue expenditure - Deduction u/s 35D(1)(ii) to be examined by the AO - AT
Allowability of bond issue expenses - The expenses are having definite role in reorganizing the company and thus played a role in enhancing the value of the company. - the bond issue expenses in the case of the assessee are not allowable u/s 37(1) of the Act as revenue expenditure - Deduction u/s 35D(1)(ii) to be examined by the AO - AT
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