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...
Voluntary donations included in income of the assessee - registration under section 12A of the Act was not available with the assessee for the impugned assessment year - Benefit of exemption under section 11 of the Act cannot be given to the assessee - AT
Voluntary donations included in income of the assessee - registration under section 12A of the Act was not available with the assessee for the impugned assessment year - Benefit of exemption under section 11 of the Act cannot be given to the assessee - AT
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