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...
Penalty - if the contention of the revenue is accepted then in case where the addition is made the assessee will invite the penalty u/s 271(1)(c) - This is not the intendment of legislature - AT
Penalty - if the contention of the revenue is accepted then in case where the addition is made the assessee will invite the penalty u/s 271(1)(c) - This is not the intendment of legislature - AT
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