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...
Addition on account of cash deposit in the bank account - It is not explained why assessee was making deposits in his bank account on different dates of different amount and why full amount was not deposited in his bank account at the earliest. This itself create a serious doubt in the explanation of the assessee of availability of the cash through his grandmother - additions confirmed - AT
Addition on account of cash deposit in the bank account - It is not explained why assessee was making deposits in his bank account on different dates of different amount and why full amount was not deposited in his bank account at the earliest. This itself create a serious doubt in the explanation of the assessee of availability of the cash through his grandmother - additions confirmed - AT
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