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 tribunal to remand - exemption u/s 11 - remitting the matters to the CIT (A) for no good reason leads to unnecessary delays and cause prejudice to the revenue if the Appellate Tribunal is in a position to decide the appeal on its own merits having regard to the evidence on record - such remand order is not sustainable in law
Power of tribunal to remand - exemption u/s 11 - remitting the matters to the CIT (A) for no good reason leads to unnecessary delays and cause prejudice to the revenue if the Appellate Tribunal is in a position to decide the appeal on its own merits having regard to the evidence on record - such remand order is not sustainable in law
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