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...
Maintainability of the assessment u/s 153C of the Act - The date on which this exercise is done would be considered as the date of receiving the books of account or document by the AO having jurisdiction over such other person. - AT
Maintainability of the assessment u/s 153C of the Act - The date on which this exercise is done would be considered as the date of receiving the books of account or document by the AO having jurisdiction over such other person. - AT
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