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) - bogus purchases - If the assessee has submitted all the documentary evidences to substantiate the purchases so made then merely making of estimated addition of 15% will not attract the penalty
Penalty u/s 271(1)(c) - bogus purchases - If the assessee has submitted all the documentary evidences to substantiate the purchases so made then merely making of estimated addition of 15% will not attract the penalty
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