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...
Addition u/s 56(2)(vii)(b) - Whether leasehold rights are covered under the statutory definition of “any immovable property” u/s. 56 (2)(vii)(b) as defined in Explanation (d)(i) as “being land or building or both? - HELD No - AT
Addition u/s 56(2)(vii)(b) - Whether leasehold rights are covered under the statutory definition of “any immovable property” u/s. 56 (2)(vii)(b) as defined in Explanation (d)(i) as “being land or building or both? - HELD No - AT
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