Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
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...
Addition of agricultural income – AO did not have sufficient evidence to reject the production figures returned by assessee in respect of agricultural products, crops and flowers and treated the part of income from other sources - AT
Addition of agricultural income – AO did not have sufficient evidence to reject the production figures returned by assessee in respect of agricultural products, crops and flowers and treated the part of income from other sources - AT
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