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...
Nature of expenditure - expenditure incurred in protecting the land from the acquisition - Land was held as stock-in-trade of the Assessee - the expenditure incurred by the Assessee on account of contribution to the Shelter Fund should be allowed as business expenditure - HC
Nature of expenditure - expenditure incurred in protecting the land from the acquisition - Land was held as stock-in-trade of the Assessee - the expenditure incurred by the Assessee on account of contribution to the Shelter Fund should be allowed as business expenditure - HC
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