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...
Depreciation - WDV u/s 43(6) - whether depreciation to be computed on original cost or cost reduced by notional depreciation for the earlier years - allowed on original cost since assessee was not assessed in earlier years - AT
Depreciation - WDV u/s 43(6) - whether depreciation to be computed on original cost or cost reduced by notional depreciation for the earlier years - allowed on original cost since assessee was not assessed in earlier years - AT
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