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 u/s. 69 - difference in the actual sale value and circle rate for stamp duty purposes - Once the assessee makes a request for reference to DVO, it is necessary to refer the matter to DVO as per 3rd proviso to sec.56 (2) (vii) r/w sec.5OC (2). - AT
Addition u/s. 69 - difference in the actual sale value and circle rate for stamp duty purposes - Once the assessee makes a request for reference to DVO, it is necessary to refer the matter to DVO as per 3rd proviso to sec.56 (2) (vii) r/w sec.5OC (2). - AT
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