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...
Levy of penalty u/s 271(1)(c) - assessee has surrendered and agreed for the additions at the assessment stage merely to buy peace of mind and to avoid further litigation - no explanation for any of the issues nor any documentary evidences - penalty sustained in view of Explanation-1 to Section 271(1)(c)
Levy of penalty u/s 271(1)(c) - assessee has surrendered and agreed for the additions at the assessment stage merely to buy peace of mind and to avoid further litigation - no explanation for any of the issues nor any documentary evidences - penalty sustained in view of Explanation-1 to Section 271(1)(c)
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