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...
Assessee was required to deposit the employees PF and ESIC contribution into the government account within the due date, including grace period allowed by the respective Acts and not before the due date of filing the return of income as contended by the assessee. - AT
Assessee was required to deposit the employees PF and ESIC contribution into the government account within the due date, including grace period allowed by the respective Acts and not before the due date of filing the return of income as contended by the assessee. - AT
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