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...
Interest on government loan - Government company - assessee has not paid even a single instalment of either the principal amount or the interest - claim of of deduction as accrual of interest not accepted - AT
Interest on government loan - Government company - assessee has not paid even a single instalment of either the principal amount or the interest - claim of of deduction as accrual of interest not accepted - AT
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