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...
Income taxable under section 28(iv) – amalgamation - treatment of sum transferred by the assessee to its General Reserve - not in the nature of any benefit or perquisite and thus, not taxable u/s 28(iv) of the Income-tax Act, 1961. - AT
Income taxable under section 28(iv) – amalgamation - treatment of sum transferred by the assessee to its General Reserve - not in the nature of any benefit or perquisite and thus, not taxable u/s 28(iv) of the Income-tax Act, 1961. - AT
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