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...
Reopening of assessment u/s 147 – provisions of section 292BB of the Act is not applicable as the issue in dispute is with regard to the validity of jurisdiction assumed by the AO for issuing notice u/s 148 of the Act - AT
Reopening of assessment u/s 147 – provisions of section 292BB of the Act is not applicable as the issue in dispute is with regard to the validity of jurisdiction assumed by the AO for issuing notice u/s 148 of the Act - AT
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