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...
Jurisdiction assumed by the ITO - There was no valid objection filed by the assessee before the Assessing Officer and in the absence of the same, the assessee cannot now challenge the jurisdiction in appellate proceedings
Jurisdiction assumed by the ITO - There was no valid objection filed by the assessee before the Assessing Officer and in the absence of the same, the assessee cannot now challenge the jurisdiction in appellate proceedings
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