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 on account of depreciation on intangible assets being value of license acquired from the Indian Railways for running the container trains on Indian Railways - commercial right acquired by the assessee by way of this license for an enduring benefit would amount to capital asset and eligible for depreciation u/s 32(1)(ii) - AT
Disallowance on account of depreciation on intangible assets being value of license acquired from the Indian Railways for running the container trains on Indian Railways - commercial right acquired by the assessee by way of this license for an enduring benefit would amount to capital asset and eligible for depreciation u/s 32(1)(ii) - AT
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