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...
Addition u/s 68 - credit of undisclosed income - it was declared before settlement commission that company has earned the undisclosed income and routed in books through its companies as unaccounted share capital - sources of income is taxed in the hands of Surya Food and Agro Ltd - Therefore prima facie the case of the assessee shows that there is double taxation, once the source of income and secondly the application of income - addition deleted
Addition u/s 68 - credit of undisclosed income - it was declared before settlement commission that company has earned the undisclosed income and routed in books through its companies as unaccounted share capital - sources of income is taxed in the hands of Surya Food and Agro Ltd - Therefore prima facie the case of the assessee shows that there is double taxation, once the source of income and secondly the application of income - addition deleted
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