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...
MAT - the question of directing the respondents to allow reduction of the brought forward losses of the petitioner company from the net profit in order to compute book profits u/s 115JB in absence of any unabsorbed depreciation in the assessment year under consideration cannot be accepted.
MAT - the question of directing the respondents to allow reduction of the brought forward losses of the petitioner company from the net profit in order to compute book profits u/s 115JB in absence of any unabsorbed depreciation in the assessment year under consideration cannot be accepted.
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