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...
Revision u/s 263 - claim of the assessee under section 80RR - availability of the benefit of DTAA - the reassessment proceedings were initiated for the purpose of working out the deduction under section 80RR of the Income Tax Act and not about the claim of benefit of the DTAA to the assessee - reassessment proceedings sustained - AT
Revision u/s 263 - claim of the assessee under section 80RR - availability of the benefit of DTAA - the reassessment proceedings were initiated for the purpose of working out the deduction under section 80RR of the Income Tax Act and not about the claim of benefit of the DTAA to the assessee - reassessment proceedings sustained - AT
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