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...
Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the appeal of the Assessee,this Court cannot set aside the order on ground that appeal before the Tribunal was not maintainable in light of CBDT Instruction - Instruction neither binding on the Court nor the Tribunal
Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the appeal of the Assessee,this Court cannot set aside the order on ground that appeal before the Tribunal was not maintainable in light of CBDT Instruction - Instruction neither binding on the Court nor the Tribunal
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