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...
Addition of rent expenses - some of group concerns were situated in the same premises - While denying the claim of the assessee, Revenue has not factored in the business exigencies as explained by the assessee - AT
Addition of rent expenses - some of group concerns were situated in the same premises - While denying the claim of the assessee, Revenue has not factored in the business exigencies as explained by the assessee - AT
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