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...
Revision u/s 263 - Merely because AO passed a cryptic order or might have made inadequate enquiry would not be a ground to set aside the assessment order – The order passed by the AO thus cannot be termed as erroneous in so far as it is prejudicial to the interest of the revenue. - AT
Revision u/s 263 - Merely because AO passed a cryptic order or might have made inadequate enquiry would not be a ground to set aside the assessment order – The order passed by the AO thus cannot be termed as erroneous in so far as it is prejudicial to the interest of the revenue. - AT
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