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...
Short term capital loss - transactions for purchase and sale of land are not proved by the assessee to be genuine transactions and are held by us to be sham and colorable devices and short term capital loss - cannot be allowed - AT
Short term capital loss - transactions for purchase and sale of land are not proved by the assessee to be genuine transactions and are held by us to be sham and colorable devices and short term capital loss - cannot be allowed - AT
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