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...
Validity of proceedings u/s 148 - huge amount of discrepancy and mistakes in the ‘reasons recorded’, divorced from the facts of the case, cannot clothe the AO with the jurisdiction to reopen the assessment u/s 147 - no reasons to belief based on borrowed satisfaction
Validity of proceedings u/s 148 - huge amount of discrepancy and mistakes in the ‘reasons recorded’, divorced from the facts of the case, cannot clothe the AO with the jurisdiction to reopen the assessment u/s 147 - no reasons to belief based on borrowed satisfaction
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