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...
Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in the delay in filing the appeal - there is sufficient and reasonable cause for condonation of the delay - delay condoned
Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in the delay in filing the appeal - there is sufficient and reasonable cause for condonation of the delay - delay condoned
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