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...
Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of section 35(2AB), then the provision is to be liberally construed so that full effect is given of the beneficial provision to achieve the intended objective for which the beneficial statutory provision is placed on the statute. - AT
Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of section 35(2AB), then the provision is to be liberally construed so that full effect is given of the beneficial provision to achieve the intended objective for which the beneficial statutory provision is placed on the statute. - AT
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