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...
TDS demanded u/s 154 – Merely because the Department’s system does not indicate the amount of TDS refund, it cannot be held that the assessee should be compelled to deposit the amount once again - AT
TDS demanded u/s 154 – Merely because the Department’s system does not indicate the amount of TDS refund, it cannot be held that the assessee should be compelled to deposit the amount once again - AT
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