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...
Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is carrying out charitable activities with object of general public utility in accordance with section 2(15) of the Act and the same cannot be termed as commercial or of business nature for the purpose of proviso to section 2(15) of the Act. - AT
Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is carrying out charitable activities with object of general public utility in accordance with section 2(15) of the Act and the same cannot be termed as commercial or of business nature for the purpose of proviso to section 2(15) of the Act. - AT
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