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...
Deduction under section 10A - assessment in the hands of resulting company or demerged company (assessee) - no part of the income of the STPI undertaking is to be treated as income of the assessee. - AT
Deduction under section 10A - assessment in the hands of resulting company or demerged company (assessee) - no part of the income of the STPI undertaking is to be treated as income of the assessee. - AT
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