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...
Penalty levied u/s 221(1) - delay in payment of self assessment tax u/s 140A - assessee had filed its return of income on 30.09.2010 without payment of taxes - due date of filing of return was extended to 31st January, 2011 - entire taxes has been paid by 1.12.2010 - the breach is merely a technical breach and for which no penalty should have been levied - AT
Penalty levied u/s 221(1) - delay in payment of self assessment tax u/s 140A - assessee had filed its return of income on 30.09.2010 without payment of taxes - due date of filing of return was extended to 31st January, 2011 - entire taxes has been paid by 1.12.2010 - the breach is merely a technical breach and for which no penalty should have been levied - AT
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