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...
Entitled to exemption u/s 11 and also u/s 10(23C)(vi) - assessee had collected huge extra consideration over and above the official fee - receipt of capitation fee - benefit of exemption cannot be denied.
Entitled to exemption u/s 11 and also u/s 10(23C)(vi) - assessee had collected huge extra consideration over and above the official fee - receipt of capitation fee - benefit of exemption cannot be denied.
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