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...
Deemed rental income of residential house u/s 23(4) - claimed that flats owned are stock in trade - CIT(A) while upholding the addition has given a finding that three flats at Lake Town were held by the assessee as capital assets and were not business assets - assessee owned more than one house during the year and therefore additions u/s 23(4) is sustainable
Deemed rental income of residential house u/s 23(4) - claimed that flats owned are stock in trade - CIT(A) while upholding the addition has given a finding that three flats at Lake Town were held by the assessee as capital assets and were not business assets - assessee owned more than one house during the year and therefore additions u/s 23(4) is sustainable
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