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...
Unexplained deposits - the amount was repaid by the assessee through cheque. - there being no doubt with regard to creditworthiness, the creditor being an Income-tax assessee, there is no infirmity in the order of the CIT (A) - AT
Unexplained deposits - the amount was repaid by the assessee through cheque. - there being no doubt with regard to creditworthiness, the creditor being an Income-tax assessee, there is no infirmity in the order of the CIT (A) - AT
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