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...
Addition u/s 68 – Share application money - where assessee has submitted the details and AO has not conducted any enquiry or has no material in his possession to prove it bogus, no addition u/s 68 - AT
Addition u/s 68 – Share application money - where assessee has submitted the details and AO has not conducted any enquiry or has no material in his possession to prove it bogus, no addition u/s 68 - AT
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