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...
TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software charges and intranet and other IT cost - The issue whether the software supplied by Dart to the assessee is standard/off-the-shelf software or customized software needs verification in the light of observations made by the Hon’ble DRP.- AT
TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software charges and intranet and other IT cost - The issue whether the software supplied by Dart to the assessee is standard/off-the-shelf software or customized software needs verification in the light of observations made by the Hon’ble DRP.- AT
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