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...
Assessment u/s 153A - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1) and 153A - due to inadvertent technical error the claim was not properly appearing in the acknowledgment of return generated - assessee should not be penalized for genuine error - loss allowable
Assessment u/s 153A - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1) and 153A - due to inadvertent technical error the claim was not properly appearing in the acknowledgment of return generated - assessee should not be penalized for genuine error - loss allowable
Note: It is a system-generated summary and is for quick reference only.