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...
Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC
Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC
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