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...
Disallowing the non-compete fees paid by the assessee to its holding company by holding it to be ‘capital expenditure’ - the payment made by the appellant is revenue expenditure as without the said payment the appellant could not have carried on its business more efficiently and profitably.
Disallowing the non-compete fees paid by the assessee to its holding company by holding it to be ‘capital expenditure’ - the payment made by the appellant is revenue expenditure as without the said payment the appellant could not have carried on its business more efficiently and profitably.
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