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...
Revision u/s 264 - whether benefit of Section 54F could be granted when it was originally not claimed during the assessment proceedings - there is no bar in the grant of the relief despite the assessee apparently having missed the bus and having committed the mistake - HC
Revision u/s 264 - whether benefit of Section 54F could be granted when it was originally not claimed during the assessment proceedings - there is no bar in the grant of the relief despite the assessee apparently having missed the bus and having committed the mistake - HC
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