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...
Allowable deduction u/s 37 - reinsurance premium paid to non-resident - while restoring the matter before ITAT, HC directed that, the assessee and the Revenue are not entitled to place any fresh material before the Tribunal so as to enable the Tribunal to take a decision as expeditiously as possible.
Allowable deduction u/s 37 - reinsurance premium paid to non-resident - while restoring the matter before ITAT, HC directed that, the assessee and the Revenue are not entitled to place any fresh material before the Tribunal so as to enable the Tribunal to take a decision as expeditiously as possible.
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