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...
Additions u/s 68 - increase in share capital was not through public issue but by way of investment in equity share directly through fully convertible warrants - assessee discharged its initial onus to prove the identity of the investor companies, their creditworthiness and genuineness of the transaction - no additions.
Additions u/s 68 - increase in share capital was not through public issue but by way of investment in equity share directly through fully convertible warrants - assessee discharged its initial onus to prove the identity of the investor companies, their creditworthiness and genuineness of the transaction - no additions.
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