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...
Consultancy fee incurred in relation to plant and machinery - revenue v/s capital expenditure - AO directed to consider the 70% of the payment on consultancy fee as capital expenditure for inclusion under the block of asset of plant and machinery and allow the depreciation accordingly - AT
Consultancy fee incurred in relation to plant and machinery - revenue v/s capital expenditure - AO directed to consider the 70% of the payment on consultancy fee as capital expenditure for inclusion under the block of asset of plant and machinery and allow the depreciation accordingly - AT
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