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...
Income recognition - Accrual of income - the addition made by shifting back the gross sale receipts recognized by the assessee in FYs 2011- 12 & 2012-13 to FY 2010-11, without shifting the expenditure incurred in connection with the completion of the said project violates the Accounting Standard I notified u/s 145(2) - AT
Income recognition - Accrual of income - the addition made by shifting back the gross sale receipts recognized by the assessee in FYs 2011- 12 & 2012-13 to FY 2010-11, without shifting the expenditure incurred in connection with the completion of the said project violates the Accounting Standard I notified u/s 145(2) - AT
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