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...
Power of AO in remanded matter - impact of direction of Tribunal - role of the AO was limited to giving effect to the directions of the Tribunal - if the Department had any legal dispute with the decision of the Tribunal, it was always open to the Department to challenge the same in accordance with law - he exceeded his brief virtually coming to the conclusion that the Tribunal was not justified in issuing such directions
Power of AO in remanded matter - impact of direction of Tribunal - role of the AO was limited to giving effect to the directions of the Tribunal - if the Department had any legal dispute with the decision of the Tribunal, it was always open to the Department to challenge the same in accordance with law - he exceeded his brief virtually coming to the conclusion that the Tribunal was not justified in issuing such directions
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