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...
Loan treated as deemed dividend u/s 2 (22) (e)r.w.s. 56 (2) (i) - A deeming provision can also be subject to rebuttal. In the present case from the finding of fact such deeming provision was rebutted by the assessee - HC
Loan treated as deemed dividend u/s 2 (22) (e)r.w.s. 56 (2) (i) - A deeming provision can also be subject to rebuttal. In the present case from the finding of fact such deeming provision was rebutted by the assessee - HC
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