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...
Interest for defaults in furnishing return of income - credit of only self-assessment tax paid before the due date of filing of return has to be allowed while computing interest under section 234A of the Act - AT
Interest for defaults in furnishing return of income - credit of only self-assessment tax paid before the due date of filing of return has to be allowed while computing interest under section 234A of the Act - AT
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