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...
Reopening of assessment u/s 147 - Company had no cash balance in the last year for the purchase of property in cash as well as the Company cannot take unsecured loan or advance from customer in cash - it cannot be said that there was no tangible material with the A.O. to form an opinion that income chargeable to tax has escaped assessment - HC
Reopening of assessment u/s 147 - Company had no cash balance in the last year for the purchase of property in cash as well as the Company cannot take unsecured loan or advance from customer in cash - it cannot be said that there was no tangible material with the A.O. to form an opinion that income chargeable to tax has escaped assessment - HC
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