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...
Expenses towards severance fees - prior period revenue expenditure - severing the tie from using intellectual property as well as trade name - severance fee not covered under any specific head of capital expenditure as per accounting standard (AS) issued by ICAI - claim of expenditure allowed.
Expenses towards severance fees - prior period revenue expenditure - severing the tie from using intellectual property as well as trade name - severance fee not covered under any specific head of capital expenditure as per accounting standard (AS) issued by ICAI - claim of expenditure allowed.
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