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...
LTCG - FMV determination - Computation of cost inflation index in reverse manner while computing long term capital gain on transfer of tenancy rights - reverse indexation method applied by the assessee being contrary to the statutory provisions cannot be accepted. - AT
LTCG - FMV determination - Computation of cost inflation index in reverse manner while computing long term capital gain on transfer of tenancy rights - reverse indexation method applied by the assessee being contrary to the statutory provisions cannot be accepted. - AT
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