Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
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...
Deduction u/s 80IB (7)(a) - assessee failed to establish that the saloon business was the part and parcel of the core activity of the hotel business - There must be, for the application of the word "derived from", a direct nexus between profits and gains and the industrial undertakings - Additions confirmed.
Deduction u/s 80IB (7)(a) - assessee failed to establish that the saloon business was the part and parcel of the core activity of the hotel business - There must be, for the application of the word "derived from", a direct nexus between profits and gains and the industrial undertakings - Additions confirmed.
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