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...
TP adjustment regarding interest on outstanding receivables - “interest on receivables” is an international transaction during the FY and the decisions rendered prior to the amendment to section 92B are not applicable ipso facto applicable - when the credit period is clearly mentioned in the Agreement then the same only should be allowed and interest on trade receivables after such credit period should be computed for TP adjustment
TP adjustment regarding interest on outstanding receivables - “interest on receivables” is an international transaction during the FY and the decisions rendered prior to the amendment to section 92B are not applicable ipso facto applicable - when the credit period is clearly mentioned in the Agreement then the same only should be allowed and interest on trade receivables after such credit period should be computed for TP adjustment
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