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...
Penalty u/s.271(1)(c) - disallowance of expenses - The allegation of the AO that the expenses incurred are /or personal purpose since there is no income earned during the year under consideration without bringing any corroborative evidence on record is misplaced - No penalty.
Penalty u/s.271(1)(c) - disallowance of expenses - The allegation of the AO that the expenses incurred are /or personal purpose since there is no income earned during the year under consideration without bringing any corroborative evidence on record is misplaced - No penalty.
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