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 stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital asset coming into existence in the hands of the appellant company as such
Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital asset coming into existence in the hands of the appellant company as such
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