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...
Carry forward of business loss - original return was filed u/s 139(1) within time declaring positive income - later revised return u/s 139(5) filing declaring loss - On a revised return filed, it can only be a return under Section 139(1) and not one under Section 139(3) - Benefit of carry forward not allowed.
Carry forward of business loss - original return was filed u/s 139(1) within time declaring positive income - later revised return u/s 139(5) filing declaring loss - On a revised return filed, it can only be a return under Section 139(1) and not one under Section 139(3) - Benefit of carry forward not allowed.
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