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...
Rejection of books of account U/s 145(3) - receipt and payment of the freight - providing transportation work of different parties through the third party vehicles - AO was not justified in rejecting the books of account merely because the assessee could not file the confirmation from the parties to whom the freight charges were paid.
Rejection of books of account U/s 145(3) - receipt and payment of the freight - providing transportation work of different parties through the third party vehicles - AO was not justified in rejecting the books of account merely because the assessee could not file the confirmation from the parties to whom the freight charges were paid.
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