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) - withdrawal of claim of section 54 by the assessee - AO imposed penalty on the basis of wrong premises and erroneous interpretation of the provisions of the Act - AT
Penalty u/s 271(1)(c) - withdrawal of claim of section 54 by the assessee - AO imposed penalty on the basis of wrong premises and erroneous interpretation of the provisions of the Act - AT
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