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...
Transfer pricing adjustment - adjustment for startup phase of operation - adjustment for abnormal expenses - The assessee could not provide any material to show that it is continue to face the difficulties peculiar to the start up phase. - tax authorities are justified in rejecting this claim of the assessee.
Transfer pricing adjustment - adjustment for startup phase of operation - adjustment for abnormal expenses - The assessee could not provide any material to show that it is continue to face the difficulties peculiar to the start up phase. - tax authorities are justified in rejecting this claim of the assessee.
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