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...
Disallowance of commission - assessee cannot keep track of the person with whom she had done transactions - AO in the remand report confirms that the address given by the assessee is same on which payee obtained in his PAN card and filed his return of income - even the genuineness of the transactions is proved by the fact an MOU was entered and that in each of the bills/invoices raised, the details of services rendered - no disallowance
Disallowance of commission - assessee cannot keep track of the person with whom she had done transactions - AO in the remand report confirms that the address given by the assessee is same on which payee obtained in his PAN card and filed his return of income - even the genuineness of the transactions is proved by the fact an MOU was entered and that in each of the bills/invoices raised, the details of services rendered - no disallowance
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