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...
Penalty u/s 271(1)(c) - assessee had not withheld any relevant information regarding the short term capital gains from the AO which was based on the valuation report of an architect which was partly accepted by the Ld. CIT (A) - there is no factual finding that the assessee had furnished any inaccurate particulars while bifurcating the value between land and buildings while computing STCG - no penalty
Penalty u/s 271(1)(c) - assessee had not withheld any relevant information regarding the short term capital gains from the AO which was based on the valuation report of an architect which was partly accepted by the Ld. CIT (A) - there is no factual finding that the assessee had furnished any inaccurate particulars while bifurcating the value between land and buildings while computing STCG - no penalty
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