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. 271D - trade advances received for the purpose of supply of goods dealt by the assessee - cannot be characterized as loan or deposit - Such trade advances cannot fall under the purview of section 269SS so as to attract penalty u/s. 271D
Penalty u/s. 271D - trade advances received for the purpose of supply of goods dealt by the assessee - cannot be characterized as loan or deposit - Such trade advances cannot fall under the purview of section 269SS so as to attract penalty u/s. 271D
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