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...
Claim of deduction u/s.80IA in respect of profit of rail systems - to be treated as the infrastructure facility or not - scope of the term public facility - The operation of rail is not merely hauling of wagons but comprises of various activities all of which is carried on by the assessee Company - benefit of exemption allowed - AT
Claim of deduction u/s.80IA in respect of profit of rail systems - to be treated as the infrastructure facility or not - scope of the term public facility - The operation of rail is not merely hauling of wagons but comprises of various activities all of which is carried on by the assessee Company - benefit of exemption allowed - AT
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