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...
Exemption u/s 54 - there is no reason to restrict the benefit of deduction upon investment in residential houses are plural - If the word 'a' as employed u/s 54 prior to its amendment and substitution by the words 'one' w.e.f 01.04.2015 could not include plural units of residential houses, there was no need to amend - it clear to operate prospectively from A.Y.2015- 2016.
Exemption u/s 54 - there is no reason to restrict the benefit of deduction upon investment in residential houses are plural - If the word 'a' as employed u/s 54 prior to its amendment and substitution by the words 'one' w.e.f 01.04.2015 could not include plural units of residential houses, there was no need to amend - it clear to operate prospectively from A.Y.2015- 2016.
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