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 of overriding commission paid to Associated Enterprise pursuant to the order of the TPO - no comparable case have been brought on record which could justify that the payment of 3% + 1% overriding commission is not at arm’s length - Claim allowed - AT
Disallowance of overriding commission paid to Associated Enterprise pursuant to the order of the TPO - no comparable case have been brought on record which could justify that the payment of 3% + 1% overriding commission is not at arm’s length - Claim allowed - AT
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