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...
Penalty u/s 271(1)(c) - loss on account of foreign exchange fluctuation - Mere rejection of claim made by the AO would not by itself lead to imposition of penalty under Section 271(1)(c) of the Act.
Penalty u/s 271(1)(c) - loss on account of foreign exchange fluctuation - Mere rejection of claim made by the AO would not by itself lead to imposition of penalty under Section 271(1)(c) of the Act.
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