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) - 100% deduction u/s 80IC - mistake in counting the initial assessment year - realising mistake revise computation filed and paid tax before assessment - human error cannot partake the colour of intentional or willful claim - no penalty
Penalty u/s 271(1)(c) - 100% deduction u/s 80IC - mistake in counting the initial assessment year - realising mistake revise computation filed and paid tax before assessment - human error cannot partake the colour of intentional or willful claim - no penalty
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