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...
Invoking the provisions of section 153C/153A - there cannot be double taxation in the hands of the assessee unless proper agreement has been executed. The half-baked agreement cannot be a basis for addition of income - AT
Invoking the provisions of section 153C/153A - there cannot be double taxation in the hands of the assessee unless proper agreement has been executed. The half-baked agreement cannot be a basis for addition of income - AT
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