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) - undisclosed foreign income - revised return filed u/s 153A after search - the same income has been accepted which was returned by the assessee, therefore, the penalty u/s 271(1)(c) was not leviable. - AT
Penalty u/s 271(1)(c) - undisclosed foreign income - revised return filed u/s 153A after search - the same income has been accepted which was returned by the assessee, therefore, the penalty u/s 271(1)(c) was not leviable. - AT
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