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...
Anonymous donations - section 68 has no application because the assessee had disclosed the donation as its income and it cannot be disputed that all receipts other than corpus donation would be the income in the hands of the assessee.... - AT
Anonymous donations - section 68 has no application because the assessee had disclosed the donation as its income and it cannot be disputed that all receipts other than corpus donation would be the income in the hands of the assessee.... - AT
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