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...
The same income cannot be charged to tax twice. Once the revenue accept the income offered by another assessee as income under the head ‘income from capital gains’, the same has to be allowed as deduction in the hands of assessee. - AT
The same income cannot be charged to tax twice. Once the revenue accept the income offered by another assessee as income under the head ‘income from capital gains’, the same has to be allowed as deduction in the hands of assessee. - AT
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