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...
Cancellation of penalty u/s 271(1)(c) - no prudent purpose could be served for the assessee by filing inaccurate particulars in the current years while the assessee had already offered for tax the capital gains on sale of impugned land in the AY 2000-01 - no penalty - AT
Cancellation of penalty u/s 271(1)(c) - no prudent purpose could be served for the assessee by filing inaccurate particulars in the current years while the assessee had already offered for tax the capital gains on sale of impugned land in the AY 2000-01 - no penalty - AT
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