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...
Revision u/s 263 - Once AO has carried out detailed inquiry and verification of the documents and was satisfied with the net profit shown by the eligible unit as well as the nature of expenses incurred by eligible and non eligible units and examined the entire details, then without there being any discrepancy or defect found by the Ld. Pr.CIT, he cannot simply set aside the assessment for passing a fresh assessment order. - no revision permissible
Revision u/s 263 - Once AO has carried out detailed inquiry and verification of the documents and was satisfied with the net profit shown by the eligible unit as well as the nature of expenses incurred by eligible and non eligible units and examined the entire details, then without there being any discrepancy or defect found by the Ld. Pr.CIT, he cannot simply set aside the assessment for passing a fresh assessment order. - no revision permissible
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