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...
Revision u/s 263 by CIT - order of assessment indicate that the AO has made enquiry on various issues and assessee submitted the details therefor - The enquiry pertained to the remuneration of the partners and the expenses/receipts - the nature of order does not bring within the purview of Section 263 as such order cannot be said to be “prejudicial to the interests of Revenue"
Revision u/s 263 by CIT - order of assessment indicate that the AO has made enquiry on various issues and assessee submitted the details therefor - The enquiry pertained to the remuneration of the partners and the expenses/receipts - the nature of order does not bring within the purview of Section 263 as such order cannot be said to be “prejudicial to the interests of Revenue"
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