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...
Treating the income from transfer of the rights enjoyed by the assessee as capital receipt -. In the absence of sale of a particular asset, revenue cannot assume that the sums are taxable on transfer of land. - AT
Treating the income from transfer of the rights enjoyed by the assessee as capital receipt -. In the absence of sale of a particular asset, revenue cannot assume that the sums are taxable on transfer of land. - AT
Note: It is a system-generated summary and is for quick reference only.
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