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 of Short term capital gains u/s 45 - agriculture land - land sold as capital asset - transfer of land within a short span of one year, clearly reveals that the land under consideration was never intended by the assessee to be exploited for agricultural operations - additions confirmed.
Addition of Short term capital gains u/s 45 - agriculture land - land sold as capital asset - transfer of land within a short span of one year, clearly reveals that the land under consideration was never intended by the assessee to be exploited for agricultural operations - additions confirmed.
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