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...
Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any opportunity whatsoever, let alone reasonable opportunity of showing cause against such enhancement - matter remanded back - AT
Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any opportunity whatsoever, let alone reasonable opportunity of showing cause against such enhancement - matter remanded back - AT
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