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 excess cash found her in the course of Survey - Once the Assessee has retracted from the statement then it was on the AO to establish beyond any doubt the issues on which the additions has been made Once the assessee has submitted up to date cash book and stock register then it was duty of the Assessing Officer to pin point the defects in such books of account particularly with regard to the issues, on which the statement was recorded during the survey. - AT
Addition on account of excess cash found her in the course of Survey - Once the Assessee has retracted from the statement then it was on the AO to establish beyond any doubt the issues on which the additions has been made Once the assessee has submitted up to date cash book and stock register then it was duty of the Assessing Officer to pin point the defects in such books of account particularly with regard to the issues, on which the statement was recorded during the survey. - AT
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