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...
Charging of tax on the interest received from the temporary fixed deposits from the escrow account out of the barrowed funds committed for project implementation - such interest has to be separately treated as income from other sources and cannot be taken as part of the capital structure - AT
Charging of tax on the interest received from the temporary fixed deposits from the escrow account out of the barrowed funds committed for project implementation - such interest has to be separately treated as income from other sources and cannot be taken as part of the capital structure - AT
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