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...
Reopening of assessment - mode of service of notice - By affixture notice - Merely because there was some error in service of notices on the assessee, statutory liability of the assessee to pay tax on capital gain was not over. - AT
Reopening of assessment - mode of service of notice - By affixture notice - Merely because there was some error in service of notices on the assessee, statutory liability of the assessee to pay tax on capital gain was not over. - AT
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