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...
Refusal for best judgment assessment – whether AO can refuse to do a best judgment assessment, even though the assessee himself has admitted that his accounts are not full and complete? - Held yes - HC
Refusal for best judgment assessment – whether AO can refuse to do a best judgment assessment, even though the assessee himself has admitted that his accounts are not full and complete? - Held yes - HC
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