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 service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was charged to the Profit & Loss Account - rental expenses gross of service tax is allowable as deduction u/s 37(1) hence write off allowable
Disallowance of service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was charged to the Profit & Loss Account - rental expenses gross of service tax is allowable as deduction u/s 37(1) hence write off allowable
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