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 271(1)(c) - employer issued revised TDS certificate with additional salary u/s 192 - Assessee filed the income tax return based on the old TDS certificate issued by the employer - revise return was filed after the case was selected for scrutiny - accepting the explanation offered by the assessee the order for levy of penalty set aside - AT
Penalty u/s 271(1)(c) - employer issued revised TDS certificate with additional salary u/s 192 - Assessee filed the income tax return based on the old TDS certificate issued by the employer - revise return was filed after the case was selected for scrutiny - accepting the explanation offered by the assessee the order for levy of penalty set aside - AT
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