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 u/s 271(1)(c) – Claim of exemption u/s 10(38) where no STT was paid - the assessee having not disclosed fully and truly all the material facts relevant to the said claim liable for penalty u/s 271(1)(c). - AT
Penalty u/s 271(1)(c) – Claim of exemption u/s 10(38) where no STT was paid - the assessee having not disclosed fully and truly all the material facts relevant to the said claim liable for penalty u/s 271(1)(c). - AT
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