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...
Nature of expenditure - revenue or capital - construction, equipping, operation and maintenance of two berths on Build, Operate and Transport (BOT) basis in the Vaizag Port - there was no enduring benefit obtained by the assessee. It broke down when the Government of India cancelled the tender. - Claim of expenditure allowed.
Nature of expenditure - revenue or capital - construction, equipping, operation and maintenance of two berths on Build, Operate and Transport (BOT) basis in the Vaizag Port - there was no enduring benefit obtained by the assessee. It broke down when the Government of India cancelled the tender. - Claim of expenditure allowed.
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