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...
Revision u/s 263 - deduction of interest expenditure against the interest income - PCIT has rightly taken the view that the A.O had wrongly allowed the assessee’s claim for deduction of the interest paid on the loans against the interest received on the FDR’s- AT
Revision u/s 263 - deduction of interest expenditure against the interest income - PCIT has rightly taken the view that the A.O had wrongly allowed the assessee’s claim for deduction of the interest paid on the loans against the interest received on the FDR’s- AT
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