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 of capital employed in the business u/s 68 - addition on presumption - the assessee requires no capital of his own for running business and allows his customer a credit period less than the credit period he enjoys - there is no sum which is found credited in the books of accounts of the assessee - on this ground itself, the addition can be deleted
Addition of capital employed in the business u/s 68 - addition on presumption - the assessee requires no capital of his own for running business and allows his customer a credit period less than the credit period he enjoys - there is no sum which is found credited in the books of accounts of the assessee - on this ground itself, the addition can be deleted
Note: It is a system-generated summary and is for quick reference only.