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 271AAB - undisclosed income - CIT(A) while adjudicating the appeal had failed to deal with the contention of the assessee that no penalty u/s 271AAB was leviable since there was no undisclosed income of the assessee as defined in the section - matter remanded with a direction to to pass a speaking order
Penalty u/s 271AAB - undisclosed income - CIT(A) while adjudicating the appeal had failed to deal with the contention of the assessee that no penalty u/s 271AAB was leviable since there was no undisclosed income of the assessee as defined in the section - matter remanded with a direction to to pass a speaking order
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