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...
Weighted deduction u/s 35(2AB) - approval for the project on which expenditure was incurred on Scientific Research was approved for the period prior and even subsequent are available but for relevant AY i.e. AY 2003-2004 was not available - assessee cannot be punished for the bureaucratic delay - deduction allowed
Weighted deduction u/s 35(2AB) - approval for the project on which expenditure was incurred on Scientific Research was approved for the period prior and even subsequent are available but for relevant AY i.e. AY 2003-2004 was not available - assessee cannot be punished for the bureaucratic delay - deduction allowed
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