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...
Business promotion expenditure - The special box sponsored by the assessee - It is difficult to imagine how 15 persons sitting in an air-conditioned box and watching a cricket match would help the business of the assessee - Expenditure u/s 37(1) not allowed - AT
Business promotion expenditure - The special box sponsored by the assessee - It is difficult to imagine how 15 persons sitting in an air-conditioned box and watching a cricket match would help the business of the assessee - Expenditure u/s 37(1) not allowed - AT
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