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...
Addition in the hands of assessee’s husband on protective basis - cash available on the date of search - addition made by the authorities below were without any jurisdiction and were not in accordance with law and the facts and circumstances of the case - AT
Addition in the hands of assessee’s husband on protective basis - cash available on the date of search - addition made by the authorities below were without any jurisdiction and were not in accordance with law and the facts and circumstances of the case - AT
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