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...
Scope of power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment - the AO can enhance the income only qua old sources of income which was subject matter of the appeal before the Tribunal - addition deleted
Scope of power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment - the AO can enhance the income only qua old sources of income which was subject matter of the appeal before the Tribunal - addition deleted
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