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...
Determination of amount payable as compensation - the cut-off date for the purpose of determining its taxability is the date when the assessee was found to be entitled to receive the compensation and not the date when it was actually received by the assessee. In the light of the above we do not find any merit in appeal of the assessee. - AT
Determination of amount payable as compensation - the cut-off date for the purpose of determining its taxability is the date when the assessee was found to be entitled to receive the compensation and not the date when it was actually received by the assessee. In the light of the above we do not find any merit in appeal of the assessee. - AT
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