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...
Interest on securities - Once it is accepted in the regular assessment that interest paid by the assessee was not the debenture interest, it was not open to the ITO (TDS) to treat that interest paid were debenture interest - HC
Interest on securities - Once it is accepted in the regular assessment that interest paid by the assessee was not the debenture interest, it was not open to the ITO (TDS) to treat that interest paid were debenture interest - HC
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