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...
Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s 206AA(1)(iii) has been brought on record by the Revenue - the action of the AO in levying the surcharge and education cess on the amount of TDS u/s 206AA(1)((iii) is incorrect - AT
Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s 206AA(1)(iii) has been brought on record by the Revenue - the action of the AO in levying the surcharge and education cess on the amount of TDS u/s 206AA(1)((iii) is incorrect - AT
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