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...
Penalty u/s 271(1)(c) - assessee’s action in claiming the interest cannot be said to be a ‘mistake’ - the claim that it is the booking of the interest in accounts that led to the wrong claim in the return, is not correct - AT
Penalty u/s 271(1)(c) - assessee’s action in claiming the interest cannot be said to be a ‘mistake’ - the claim that it is the booking of the interest in accounts that led to the wrong claim in the return, is not correct - AT
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