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...
Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the first instance while passing the intimation u/s 143(1), then the question of any income escaping assessment on that score did not arise - the impugned notice sets aside
Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the first instance while passing the intimation u/s 143(1), then the question of any income escaping assessment on that score did not arise - the impugned notice sets aside
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