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...
Disallowance of exemption u/s. 10B - once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter by the Board cannot be a ground to deny the benefit under Section 10B.
Disallowance of exemption u/s. 10B - once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter by the Board cannot be a ground to deny the benefit under Section 10B.
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