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...
The amount deposited in the bank account was in fact sale proceeds of the goods, against whom the assessee issued cheques to various dealers and earned commission – addition u/s. 69 is wholly unwarranted and unjustified - AT
The amount deposited in the bank account was in fact sale proceeds of the goods, against whom the assessee issued cheques to various dealers and earned commission – addition u/s. 69 is wholly unwarranted and unjustified - AT
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