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...
Penalty u/s 271(1)(c) - claim of entire interest as deduction u/s 24 under the head income from house property - assessee had filed the revised return of income by paying the balance due tax on the amount excessive claimed against the restriction of deduction to the extent of ₹ 1.50 lacs - No penalty - AT
Penalty u/s 271(1)(c) - claim of entire interest as deduction u/s 24 under the head income from house property - assessee had filed the revised return of income by paying the balance due tax on the amount excessive claimed against the restriction of deduction to the extent of ₹ 1.50 lacs - No penalty - AT
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